Legal Opinion

Kidd v. Commissioner

United States Tax Court

Decided September 29, 1948No. Docket Nos. 14904, 14905, 14906, 14907Unpublished

1Opinion of the Court

Barron Kidd v. Commissioner. Helen Ulmer Kidd v. Commissioner. A. W. Cherry v. Commissioner. Helen Gholson Cherry v. Commissioner.

Kidd v. Commissioner

Docket Nos. 14904, 14905, 14906, 14907.

United States Tax Court

1948 Tax Ct. Memo LEXIS 86; 7 T.C.M. (CCH) 685; T.C.M. (RIA) 48187;

September 29, 1948

George S. Atkinson, Esq., and Tom B. Rhodes, Jr., Esq., Dallas National Bank Bldg., Dallas, Tex., for the petitioners. Donald P. Chehock, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

In these consolidated proceedings, respondent determined deficiencies in income tax for the year…

2Cases cited10 opinions

  1. Higgins v. SmithSupreme Court of the United States · 1940
  2. Miles-Conley Co. v. CommissionerUnited States Tax Court · 1948
  3. Dreymann v. Comm'rUnited States Tax Court · 1948
  4. Kanawha Valley Bank v. CommissionerUnited States Tax Court · 1944
  5. Thompson Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1941

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