Legal Opinion

Lutz v. Commissioner

United States Tax Court

Decided February 20, 1959No. Docket Nos. 59613, 59614, 59615Unpublished

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

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  3. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
  4. National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
  5. Dinardo v. CommissionerUnited States Tax Court · 1954

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