Legal Opinion
Mailloux v. Commissioner
United States Tax Court
Decided June 23, 1961No. Docket Nos. 79473, 79474Unpublished
1Opinion of the Court
Melvin Mailloux and Abigail Mailloux v. Commissioner. Robert R. Foley and Mary J. Foley v. Commissioner.
Mailloux v. Commissioner
Docket Nos. 79473, 79474.
United States Tax Court
T.C. Memo 1961-188; 1961 Tax Ct. Memo LEXIS 161; 20 T.C.M. (CCH) 942; T.C.M. (RIA) 61188;
June 23, 1961
Leland E. Fiske, Esq., Adolphus Tower, Dallas, Tex., for the petitioners. Graham R. E. Koch, Esq., for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: A deficiency has been determined in the income tax of each of the petitioners for the year 1954 in the amounts as follows:
Docket
No.
79473
Melvin…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
- American Wire Fabrics Corp. v. CommissionerUnited States Tax Court · 1951
- McKitterick v. CommissionerUnited States Board of Tax Appeals · 1940
- Allen v. CommissionerCourt of Appeals for the Fourth Circuit · 1939
1 more not listed; retrieve them via the Exa API.