Lutz v. Commissioner
United States Tax Court
1Opinion of the Court
Max Lutz and Ruth Lutz, Husband and Wife, Petitioners, v. Commissioner. Ruth Lutz, Petitioner, v. Commissioner. Max Lutz, Petitioner, v. Commissioner.
Lutz v. Commissioner
Docket Nos. 59613, 59614, 59615.
United States Tax Court
T.C. Memo 1959-32; 1959 Tax Ct. Memo LEXIS 216; 18 T.C.M. (CCH) 152; T.C.M. (RIA) 59032;
February 20, 1959
Claiborne B. Gregory, Esq., 1603 Alamo National Building, San Antonio, Tex., and Elwood Cluck, Esq., for the petitioners. Charles J. Sullivan, Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: In these consolidated proceedings…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Dinardo v. CommissionerUnited States Tax Court · 1954
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