Legal Opinion
Hegra Note Corp. v. Commissioner
United States Tax Court
Decided April 25, 1966No. Docket No. 5035-63UnpublishedCited by 3 opinions
1Opinion of the Court
Hegra Note Corporation v. Commissioner.
Hegra Note Corp. v. Commissioner
Docket No. 5035-63.
United States Tax Court
T.C. Memo 1966-87; 1966 Tax Ct. Memo LEXIS 195; 25 T.C.M. (CCH) 479; T.C.M. (RIA) 66087;
April 25, 1966
E. Michael Masinter, First National Bank Bldg., Atlanta, Ga., for the petitioner. Arthur P. Tranakos, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in the income tax of petitioner for the taxable year ended May 31, 1961, in the amount of $80,101.72.
The issue for decision is whether the transfer by petitioner of…
2Cases cited13 opinions
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Mrs. Leonie G. Mayer and Mrs. Leonie G. Mayer, (Substituted Plaintiff) v. Charles A. Donnelly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Burrell Groves, Inc. v. CommissionerUnited States Tax Court · 1954
- Hall v. CommissionerUnited States Tax Court · 1950
- Olson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Smith v. CommissionerUnited States Tax Court · 1971
- Smith v. Comm'rUnited States Tax Court · 1971
- Smith v. Comm'rUnited States Tax Court · 1971