Legal Opinion
Meisgeier v. Commissioner
United States Tax Court
Decided December 24, 1970No. Docket No. 2053-69 SCUnpublishedCited by 2 opinions
1Opinion of the Court
Donald C. Meisgeier and Adelia M. Meisgeier v. Commissioner.
Meisgeier v. Commissioner
Docket No. 2053-69 SC.
United States Tax Court
T.C. Memo 1970-351; 1970 Tax Ct. Memo LEXIS 12; 29 T.C.M. (CCH) 1700; T.C.M. (RIA) 70351;
December 24, 1970. Filed
Wm. Stuart Charlton, 401 East Main St., Manchester, Iowa, for the petitioners. R. Burns Mossman, for the respondent.
FAY
Memorandum Opinion
FAY, Judge: Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $457.24. The issue to be decided is whether petitioners are entitled to characterize a gain on the sale of certain…
2Cases cited6 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Bidart Bros., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- McCoy v. CommissionerUnited States Tax Court · 1950
- McMurtry v. CommissionerUnited States Tax Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gamble v. CommissionerUnited States Tax Court · 1977
- Gamble v. CommissionerUnited States Tax Court · 1977