Legal Opinion

Allen Industries, Inc. v. Commissioner

United States Tax Court

Decided June 11, 1968No. Docket No. 127-66Unpublished

1Opinion of the Court

Allen Industries, Inc. v. Commissioner.

Allen Industries, Inc. v. Commissioner

Docket No. 127-66.

United States Tax Court

T.C. Memo 1968-113; 1968 Tax Ct. Memo LEXIS 187; 27 T.C.M. (CCH) 542; T.C.M. (RIA) 68113;

June 11, 1968. Filed

Miles Jaffe and Howard K. Schwartz, for the petitioner. Joseph F Dillon, for the respondent.

IRWIN

Memorandum Findings of Fact and Opinion

IRWIN, Judge: The Commissioner determined deficiencies of $19,066.65 and $9,533.32 in the income tax of petitioner for the taxable years ended December 31, 1959, and December 31, 1960, respectively.

The sole issue for decision is:…

2Cases cited6 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
  3. Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
  4. Interstate Drop Forge Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
  5. Vesuvius Crucible Company, a Pennsylvania Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1966

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