Legal Opinion

Haas v. Commissioner

United States Tax Court

Decided September 30, 1953No. Docket Nos. 36653-36655Unpublished

1Opinion of the Court

Cecil I. Haas v. Commissioner. Marian St. Laurent v. Commissioner. Georges C. St. Laurent v. Commissioner.

Haas v. Commissioner

Docket Nos. 36653-36655.

United States Tax Court

1953 Tax Ct. Memo LEXIS 102; 12 T.C.M. (CCH) 1117; T.C.M. (RIA) 53322;

September 30, 1953

Louis D. Blum, C.P.A., 110 East 42nd Street, New York, N. Y., and Mason G. Kassel, Esq., for the petitioners. J. F. Lawless, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income taxes against petitioners as follows:

Docket

Defi-

No.

Petitioner

Year

ciency

36653

Cecil I.…

2Cases cited3 opinions

  1. Wilson v. CommissionerUnited States Board of Tax Appeals · 1929
  2. Will County Title Co. v. CommissionerUnited States Board of Tax Appeals · 1938
  3. R. J. Horner & Co. v. LawrenceNew York Supreme Court · 1914

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