Legal Opinion
N. H. Kelley v. Commissioner
United States Tax Court
Decided February 13, 1951No. Docket Nos. 22356, 22357, 22360, 22361UnpublishedCited by 4 opinions
1Opinion of the Court
N. H. Kelley v. Commissioner. Bernice M. Kelley v. Commissioner. Clyde D. Farquhar v. Commissioner. Gladys Farquhar v. Commissioner.
N. H. Kelley v. Commissioner
Docket Nos. 22356, 22357, 22360, 22361.
United States Tax Court
1951 Tax Ct. Memo LEXIS 325; 10 T.C.M. (CCH) 143; T.C.M. (RIA) 51043;
February 13, 1951
Robert M. Young, Esq., for the petitioners. John D. Picco, Esq., for the respondent.
JOHNSON
Memorandum Findings of Fact and Opinion
JOHNSON, Judge: Respondent determined deficiencies in income tax for the calendar year 1944 in the following amounts:
Docket
No.
Petitioner
Deficiency
22356
N. H.…
2Cases cited5 opinions
- United States v. StewartSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Schafer v. HelveringSupreme Court of the United States · 1936
- Meyer v. CommissionerUnited States Tax Court · 1950
- Carnie-Goudie Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by4 opinions
- Dunavant v. CommissionerUnited States Tax Court · 1974
- Dunavant v. CommissionerUnited States Tax Court · 1974
- Johnson v. CommissionerCourt of Appeals for the First Circuit · 1993
- Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993