Legal Opinion
Vanderbilt v. Commissioner
United States Tax Court
Decided December 23, 1957No. Docket No. 59266UnpublishedCited by 2 opinions
1Opinion of the Court
Cornelius Vanderbilt, Jr. v. Commissioner.
Vanderbilt v. Commissioner
Docket No. 59266.
United States Tax Court
T.C. Memo 1957-235; 1957 Tax Ct. Memo LEXIS 13; 16 T.C.M. (CCH) 1081; T.C.M. (RIA) 57235;
December 23, 1957
John W. Scott, Jr., Esq., and Herrick K. Lidstone, Esq., 15 Broad Street, New York, N. Y., for the petitioner. James J. Quinn, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined a deficiency in petitioner's income tax for the year 1951 in the amount of $19,319.20.
There are 5 issues for decision: (1) whether…
2Cases cited13 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Frank v. CommissionerUnited States Tax Court · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Matilda M. Brooks v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Oden v. CommissionerUnited States Tax Court · 1988