Legal Opinion
Cole & Crane Real Estate Trust v. Commissioner
United States Tax Court
Decided July 5, 1944No. Docket No. 563Unpublished
1Opinion of the Court
Cole and Crane Real Estate Trust, Albert H. Cole, H. Langdon Laws, and Charles H. Stephens, Jr., Trustees v. Commissioner.
Cole & Crane Real Estate Trust v. Commissioner
Docket No. 563.
United States Tax Court
1944 Tax Ct. Memo LEXIS 188; 3 T.C.M. (CCH) 658; T.C.M. (RIA) 44258;
July 5, 1944
Selden S. McNeer, Esq., First Huntington Nat. Bank Bldg., Huntington, W. Va., for the petitioners. John H. Pigg, Esq., for the respondent.
HARRON
Memorandum Findings of Fact and Opinion
HARRON, Judge: The Commissioner determined deficiencies in income tax for the calendar years 1938, 1939, and 1940 in the…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
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