Legal Opinion

Hamabe Realty Corp. v. Commissioner

United States Tax Court

Decided September 9, 1974No. Docket No. 6034-70Unpublished

1Opinion of the Court

HAMABE REALTY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hamabe Realty Corp. v. Commissioner

Docket No. 6034-70.

United States Tax Court

T.C. Memo 1974-233; 1974 Tax Ct. Memo LEXIS 86; 33 T.C.M. (CCH) 1029; T.C.M. (RIA) 74233;

September 9, 1974, Filed.

Martin H. Bodian and Arnold M. Schotsky, for the petitioner.

H. Stephen Kesselman, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1966 and 1967 in the respective amounts of $10,030.63 and $9,363.28. The only…

2Cases cited19 opinions

  1. Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
  2. The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
  3. John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
  4. Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
  5. Dixie, Inc. v. CommissionerUnited States Tax Court · 1958

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