Legal Opinion
August v. Commissioner
United States Tax Court
Decided January 14, 1964No. Docket No. 368-62Unpublished
1Opinion of the Court
Michael August and Reba M. August, his wife v. Commissioner.
August v. Commissioner
Docket No. 368-62.
United States Tax Court
T.C. Memo 1964-6; 1964 Tax Ct. Memo LEXIS 329; 23 T.C.M. (CCH) 24; T.C.M. (RIA) 64006;
January 14, 1964
D. Arthur Magaziner, 1616 Walnut St., Philadelphia, Pa., for the petitioners. William J. Hagan, for the respondent.
MULRONEY
Memorandum Findings of Fact and Opinion
MULRONEY, Judge: The respondent determined a deficiency in petitioners' 1950 income tax in the amount of $1,803.04.
The issue is whether in computing gain on the sale of real estate in 1949 and 1950 petitioners…
2Cases cited2 opinions
- James G. Smyth, United States Collector of Internal Revenue v. John A. Sullivan, of the Estate of Emma L. Merritt, DeceasedCourt of Appeals for the Ninth Circuit · 1955
- United States v. The Albertson Company, a CorporationCourt of Appeals for the Ninth Circuit · 1955