Legal Opinion
Hathaway v. Commissioner
United States Tax Court
Decided June 16, 1945No. Docket No. 3875Unpublished
1Opinion of the Court
John M. Hathaway v. Commissioner.
Hathaway v. Commissioner
Docket No. 3875.
United States Tax Court
1945 Tax Ct. Memo LEXIS 161; 4 T.C.M. (CCH) 646; T.C.M. (RIA) 45215;
June 16, 1945
John M. Hathaway, pro se. Charles P. Reilly, Esq., for the respondent.
ARNOLD
Memorandum Opinion
ARNOLD, Judge: This proceeding involves an income tax deficiency for 1940 of $755.41. The sole issue is whether petitioner sold 552 shares of stock to the corporation that issued it, or received a distribution in partial liquidation from such corporation within the meaning of section 115 (c), Internal Revenue Code.
[The Facts]
Th…
2Cases cited6 opinions
- Dill Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- Allport v. CommissionerUnited States Tax Court · 1944
- Smith v. CommissionerUnited States Board of Tax Appeals · 1938
- Robinson v. CommissionerUnited States Board of Tax Appeals · 1940
- Jones v. CommissionerUnited States Tax Court · 1945
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