Legal Opinion
Andersen v. Commissioner
United States Tax Court
Decided April 16, 1964No. Docket No. 91265UnpublishedCited by 2 opinions
1Opinion of the Court
Roy G. Andersen and Nancy R. Andersen v. Commissioner.
Andersen v. Commissioner
Docket No. 91265.
United States Tax Court
T.C. Memo 1964-98; 1964 Tax Ct. Memo LEXIS 237; 23 T.C.M. (CCH) 589; T.C.M. (RIA) 64098;
April 16, 1964
William B. Murray, 525 Failing Bldg., Portland, Ore., for the petitioners. Norman H. McNeil, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The Commissioner determined a deficiency in petitioners' income tax for the year 1958 in the amount of $22,054.71. The only issue for decision is whether the liquidation of Andersen Machinery, an Oregon…
2Cases cited8 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Lewis v. CommissionerUnited States Tax Court · 1948
- Gallagher v. CommissionerUnited States Tax Court · 1962
- Missisquoi Corp. v. CommissionerUnited States Tax Court · 1962
- Gus Russell, Inc. v. CommissionerUnited States Tax Court · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United StatesUnited States Court of Claims · 1968
- Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United StatesUnited States Court of Claims · 1968