Legal Opinion

Hutchins Standard Service v. Commissioner

United States Tax Court

Decided January 27, 1981No. Docket Nos. 5074-78, 5098-78Unpublished

1Opinion of the Court

HUTCHINS STANDARD SERVICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARLEIGH H. HUTCHINS and ISABEL L. HUTCHINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hutchins Standard Service v. Commissioner

Docket Nos. 5074-78, 5098-78.

United States Tax Court

T.C. Memo 1981-33; 1981 Tax Ct. Memo LEXIS 717; 41 T.C.M. (CCH) 777; T.C.M. (RIA) 81033;

January 27, 1981.

Edward F. Neubecker, for the petitioners.

Rogelio A. Villageliu, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: In these consolidated cases, respondent determined…

2Cases cited11 opinions

  1. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
  2. Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
  3. Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
  4. Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
  5. Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973

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