Legal Opinion

Covered Wagon, Inc. v. Commissioner

United States Tax Court

Decided April 5, 1965No. Docket Nos. 452-63, 4171-63, 4172-63, 4173-63, 4174-63, 4175-63, 4176-63, 4177-63UnpublishedCited by 1 opinion

1Opinion of the Court

The Covered Wagon, Inc., et al. 1 v. Commissioner.

Covered Wagon, Inc. v. Commissioner

Docket Nos. 452-63, 4171-63, 4172-63, 4173-63, 4174-63, 4175-63, 4176-63, 4177-63.

United States Tax Court

T.C. Memo 1965-79; 1965 Tax Ct. Memo LEXIS 250; 24 T.C.M. (CCH) 427; T.C.M. (RIA) 65079;

April 5, 1965

Gordon D. Simons, 3304 France Ave., Minneapolis, Minn., for the petitioners. S. Clay Freed, for the respondent.

DAWSON

Memorandum Opinion

DAWSON, Judge: Respondent determined deficiencies against the following petitioners for the years and in the amounts indicated:

Taxable year

Addition to tax

Docket

ended Sep-

Sec.…

2Cases cited12 opinions

  1. Hawaiian Gas Products v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
  2. Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
  3. Nitterhouse v. United StatesCourt of Appeals for the Third Circuit · 1953
  4. Driscoll Bros. & Company v. United StatesDistrict Court, N.D. New York · 1963
  5. Nichols v. CommissionerUnited States Tax Court · 1964

7 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Scolari v. CommissionerUnited States Tax Court · 1973

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