Legal Opinion
A. A. Gallagher Warehousing Corp. v. Commissioner
United States Tax Court
Decided January 22, 1965No. Docket Nos. 4870-62, 4871-62Unpublished
1Opinion of the Court
A. A. Gallagher Warehousing Corp. v. Commissioner. American Truck Rental Corp. v. Commissioner.
A. A. Gallagher Warehousing Corp. v. Commissioner
Docket Nos. 4870-62, 4871-62.
United States Tax Court
T.C. Memo 1965-9; 1965 Tax Ct. Memo LEXIS 321; 24 T.C.M. (CCH) 38; T.C.M. (RIA) 65009;
January 22, 1965
Herman J. Obert, Fidelity-Philadelphia Trust Bldg., Philadelphia, Pa. for the petitioners. Stephen P. Cadden, for the respondent.
WITHEY
Memorandum Opinion
WITHEY, Judge: The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:
Docket
Defi-
No.
Year
ciency
2Cases cited11 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Goodstein v. CommissionerUnited States Tax Court · 1958
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