Legal Opinion

Plastic Toys v. Comm'r

United States Tax Court

Decided July 8, 1968No. Docket Nos. 2110-67, 2111-67Unpublished

1Opinion of the Court

Plastic Toys, Inc. v. Commissioner.

Amloid Corporation v. Commissioner.

Plastic Toys v. Comm'r

Docket Nos. 2110-67, 2111-67.

United States Tax Court

1968 U.S. Tax Ct. LEXIS 202; 27 T.C.M. (CCH) 707; T.C. Memo 1968-143;

July 8, 1968, Filed

Decisions will be entered for the petitioners.

Edward F. Merrey, Jr., Paterson, N. J., for the petitioners.

William M. Gross, for the respondent.

DAWSON, Judge.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following income tax deficiencies against the petitioners:

Petitioner

Taxable Year Ended1

Deficiency

P…

2Cases cited17 opinions

  1. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  2. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
  3. Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
  4. Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
  5. Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956

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