Legal Opinion
McNatt v. Commissioner
United States Tax Court
Decided April 26, 1962No. Docket Nos. 88376, 88552UnpublishedCited by 2 opinions
1Opinion of the Court
Willie L. McNatt and Helen C. McNatt v. Commissioner. Sam Frank, Jr., and Esther Frank v. Commissioner.
McNatt v. Commissioner
Docket Nos. 88376, 88552.
United States Tax Court
T.C. Memo 1962-99; 1962 Tax Ct. Memo LEXIS 210; 21 T.C.M. (CCH) 542; T.C.M. (RIA) 62099;
April 26, 1962
Ronald M. Mankoff, Esq., for the petitioners. Harold D. Rogers, Esq., for the respondent.
SCOTT
Memorandum Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the years 1956 and 1957 in the following amounts:
Docket No. 88376 - Willie L. McNatt and
Helen C. McNatt
Year
Deficiency
1956
$17,140.97
19…
2Cases cited15 opinions
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. SmithSupreme Court of the United States · 1945
- Swenson v. CommissionerUnited States Tax Court · 1961
- Estate of Ogsbury v. CommissionerUnited States Tax Court · 1957
- Union Chemical & Materials Corp. v. United StatesUnited States Court of Claims · 1961
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Weigl v. CommissionerUnited States Tax Court · 1985
- Weigl v. CommissionerUnited States Tax Court · 1985