Legal Opinion

Frederick H. Knight & Nina A. Knight v. Commissioner

United States Tax Court

Decided June 9, 1950No. Docket No. 19819Unpublished

1Opinion of the Court

Frederick H. Knight and Nina A. Knight v. Commissioner.

Frederick H. Knight & Nina A. Knight v. Commissioner

Docket No. 19819.

United States Tax Court

1950 Tax Ct. Memo LEXIS 177; 9 T.C.M. (CCH) 455; T.C.M. (RIA) 50140;

June 9, 1950

Leonard A. Spalding, Jr., Esq., and Oscar M. Hansen, Esq., 2107 Fidelity-Philadelphia Trust Bldg., Philadelphia, Pa., for the petitioners. John A. Newton, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in the petitioners' income tax for 1945 of $195. The entire amount of the deficiency is due to the…

2Cases cited4 opinions

  1. Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
  2. Lawson's EstateSupreme Court of Pennsylvania · 1919
  3. Humane Fire Company's AppealSupreme Court of Pennsylvania · 1879
  4. McKenna v. CommissionerUnited States Tax Court · 1945

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