Legal Opinion

Rubin v. Commissioner

United States Tax Court

Decided November 30, 1959No. Docket No. 45971Unpublished

1Opinion of the Court

Dave Rubin and Jennie Feldman Rubin v. Commissioner.

Rubin v. Commissioner

Docket No. 45971.

United States Tax Court

T.C. Memo 1959-223; 1959 Tax Ct. Memo LEXIS 21; 18 T.C.M. (CCH) 1067; T.C.M. (RIA) 59223; 11 Oil & Gas Rep. 446;

November 30, 1959

Wentworth T. Durant, Esq., and Wilbur E. Swenson, C.P.A., 812 Tyler Street, Amarillo, Tex., for the petitioners. David E. Mills, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: This proceeding is before us pursuant to remand by the Court of Appeals for the Fifth Circuit, 252 F. 2d 243. The respondent determined a…

2Cases cited8 opinions

  1. Anderson v. HelveringSupreme Court of the United States · 1940
  2. Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
  3. Weinert v. CommissionerUnited States Tax Court · 1959
  4. Manahan Oil Co. v. CommissionerUnited States Tax Court · 1947
  5. Wood v. CommissionerUnited States Tax Court · 1958

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