Legal Opinion
Gap Anthracite Co. v. Commissioner
United States Tax Court
Decided August 29, 1972No. Docket Nos. 726-68, 727-68, 5032-68, 4407-69Unpublished
1Opinion of the Court
Gap Anthracite Co., et al. 1 v. Commissioner.
Gap Anthracite Co. v. Commissioner
Docket Nos. 726-68, 727-68, 5032-68, 4407-69.
United States Tax Court
T.C. Memo 1972-189; 1972 Tax Ct. Memo LEXIS 68; 31 T.C.M. (CCH) 924; T.C.M. (RIA) 72189;
August 29, 1972
Sheldon M. Bonovitz, Duane, Morris & Heckscher, 1617 Land Title Bldg., Philadelphia, Pa., and Ronald F. Kidd, for the petitioners in Docket Nos. 726-68, 727-68, and 4407-69. Merle A. Wolfson, Sichael R. Harris, and Andrew Hourigan, Jr., for the petitioner in Docket No. 5032-68. Edward L. Newberger, for the respondent.
TANNENWALD
Memorandum Findings…
2Cases cited37 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
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