Reyer v. Commissioner
United States Tax Court
Held, petitioners Rosalie Lala Reyer and George Reyer had no unreported, taxable income from the partnerships 407, Monticello, Pat's or Riverview Clubs during the taxable years 1948 through 1951. Held, further, they did not sustain a loss of $11,345, during the taxable year 1949 in the operation of the Alton and Reyer partnership.
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Held, petitioners Rosalie Lala Reyer and George Reyer had no unreported, taxable income from the partnerships 407, Monticello, Pat's or Riverview Clubs during the taxable years 1948 through 1951. Held, further, they did not sustain a loss of $11,345, during the taxable year 1949 in the operation of the Alton and Reyer partnership. Held, petitioners Francis B. and Josie Mills had no unreported, taxable income from the partnerships 407, Monticello, Pat's, Riverview or New Crescent Clubs during the taxable years 1948 through 1952.
1Opinion of the Court
Rosalie Lala Reyer, et al. 1 v. Commissioner.
Reyer v. Commissioner
Docket Nos. 82012-82014, 82068.
United States Tax Court
T.C. Memo 1962-240; 1962 Tax Ct. Memo LEXIS 68; 21 T.C.M. (CCH) 1276; T.C.M. (RIA) 62240;
October 10, 1962
Held, petitioners Rosalie Lala Reyer and George Reyer had no unreported, taxable income from the partnerships 407, Monticello, Pat's or Riverview Clubs during the taxable years 1948 through 1951. Held, further, they did not sustain a loss of $11,345, during the taxable year 1949 in the operation of the Alton and Reyer partnership.
Held, petitioners Francis B. and Josie…
2Cases cited11 opinions
- Abe Plisco v. United States of America, Percy M. May v. United States of America, Norman R. Baker v. United StatesCourt of Appeals for the D.C. Circuit · 1962
- McKenna v. CommissionerUnited States Board of Tax Appeals · 1925
- Showell v. CommissionerUnited States Tax Court · 1954
- Jack Showell and Dorothy Showell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Bechelli v. HofferbertDistrict Court, D. Maryland · 1953
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