Olson v. Commissioner
United States Tax Court
1. Sidney, Philip, and Irving Olson are brothers. During 1961 and prior years, they and Albert Schultz were engaged in various capacities in the conduct of the business and affairs of a number of separate corporations and other business enterprises involved in the handling and sale of electronics merchandise at retail stores which are referred to collectively as the Olson Group.
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1. Sidney, Philip, and Irving Olson are brothers. During 1961 and prior years, they and Albert Schultz were engaged in various capacities in the conduct of the business and affairs of a number of separate corporations and other business enterprises involved in the handling and sale of electronics merchandise at retail stores which are referred to collectively as the Olson Group. Cleveland, which operated a retail store in Cleveland,Ohio, also owned all of the stock of Buffalo which operated a retail store in Buffalo, N.Y. In view of the labor difficulties with its employees, theretofore…
1Opinion of the Court
* Sidney L. Olson and Miriam K. Olson, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Olson v. Commissioner
Docket Nos. 1713-65, 1714-65, 1715-65, 1716-65, 3328-65
United States Tax Court
48 T.C. 855; 1967 U.S. Tax Ct. LEXIS 38;
September 21, 1967, Filed
Decisions will be entered under Rule 50.
1. Sidney, Philip, and Irving Olson are brothers. During 1961 and prior years, they and Albert Schultz were engaged in various capacities in the conduct of the business and affairs of a number of separate corporations and other business enterprises involved in the handling and sale of…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Aldon Homes, Inc. v. CommissionerUnited States Tax Court · 1959
- Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
- Isaac Camacho v. Autoridad De Telefonos De Puerto RicoCourt of Appeals for the First Circuit · 1989
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