Legal Opinion
Seaboard Finance Co. v. Commissioner
United States Tax Court
Decided September 28, 1964No. Docket Nos. 1756-62 - 1764-62, 1766-62 - 1772-62UnpublishedCited by 5 opinions
1Opinion of the Court
Seaboard Finance Company, et al. 1 v. Commissioner.
Seaboard Finance Co. v. Commissioner
Docket Nos. 1756-62 - 1764-62, 1766-62 - 1772-62.
United States Tax Court
T.C. Memo 1964-253; 1964 Tax Ct. Memo LEXIS 84; 23 T.C.M. (CCH) 1512; T.C.M. (RIA) 64253;
September 28, 1964
Austin H. Peck, Jr., 615 S. Flower. St., Los Angeles, Calif., and James J. White, for the petitioners. Wesley A. Dierberger, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following deficiencies in the income taxes of petitioners:
Docket
Year
Petitioner
No.
Ended
Deficiency
Seaboard…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Boe v. CommissionerUnited States Tax Court · 1961
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
15 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Super Food Services, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1969
- Ralph A. Skilken and Loretta Skilken v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Golden State Towel and Linen Service, Ltd. (1) and Oakland California Towel Company (2) v. The United StatesUnited States Court of Claims · 1967
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985