Legal Opinion
Ardela, Inc. v. Commissioner
United States Tax Court
Decided April 23, 1969No. Docket Nos. 5629-67, 5630-67, 5633-67, 5634-67UnpublishedCited by 2 opinions
1Opinion of the Court
Ardela, Inc., et al. v. Commissioner.1
Ardela, Inc. v. Commissioner
Docket Nos. 5629-67, 5630-67, 5633-67, 5634-67.
United States Tax Court
T.C. Memo 1969-83; 1969 Tax Ct. Memo LEXIS 213; 28 T.C.M. (CCH) 470; T.C.M. (RIA) 69083;
April 23, 1969, Filed
David A. Katz, 935 Nat'l Bank Bldg., Toledo, Ohio, for the petitioners. Harvey N. Shapiro, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Dkt. No.
Taxable year ending
Deficiency
5629-67
October 31, 1960
$ 290.53
October 31, 1961
288.52
Octo…
2Cases cited21 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- Steadman v. Comm'rUnited States Tax Court · 1968
- McClain v. CommissionerSupreme Court of the United States · 1941
- Bullock v. CommissionerUnited States Tax Court · 1956
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- King v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Kessel v. CommissionerUnited States Tax Court · 1970