Legal Opinion

Goold v. Commissioner

United States Tax Court

Decided January 6, 1949No. Docket No. 15072Unpublished

1Opinion of the Court

E. R. Goold v. Commissioner.

Goold v. Commissioner

Docket No. 15072.

United States Tax Court

1949 Tax Ct. Memo LEXIS 299; 8 T.C.M. (CCH) 2; T.C.M. (RIA) 49008;

January 6, 1949

Lafayette J. Smallpage, Esq., Savings & Loan Bldg., Stockton, Calif., and Frank C. Scott, Esq., Box 1904, Stockton, Calif., for the petitioner. Leonard A. Marcussen, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income and victory tax for the calendar year 1943 in the amount of $18,632.28, set forth in the deficiency notice, plus an increase of $1,100.61 claimed…

2Cases cited12 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  3. Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
  4. Lusthaus v. CommissionerSupreme Court of the United States · 1946
  5. Lorenz v. CommissionerUnited States Tax Court · 1944

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