Legal Opinion
Gardens of Faith, Inc. v. Commissioner
United States Tax Court
Decided June 30, 1964No. Docket Nos. 1362-62, 1363-62UnpublishedCited by 6 opinions
1Opinion of the Court
Gardens of Faith, Inc. v. Commissioner. Raymond F. Cushing and Kathryne R. Cushing v. Commissioner.
Gardens of Faith, Inc. v. Commissioner
Docket Nos. 1362-62, 1363-62.
United States Tax Court
T.C. Memo 1964-178; 1964 Tax Ct. Memo LEXIS 154; 23 T.C.M. (CCH) 1045; T.C.M. (RIA) 64178;
June 30, 1964
John Y. Merrell, Shoreham Bldg., Washington, D.C., for the petitioners. Stuart E. Seigel for the respondent.
KERN
Memorandum Findings of Fact and Opinion
In these consolidated proceedings respondent determined deficiencies in petitioners' Federal income taxes in the amounts and for the years as follows:
Year or
2Cases cited38 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
33 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Rose Hills Memorial Park Ass'n v. United StatesUnited States Court of Claims · 1972
- McManus v. CommissionerUnited States Tax Court · 1981
- Peterson v. CommissionerUnited States Tax Court · 1965
- Peterson v. CommissionerUnited States Tax Court · 1965
- Roe v. CommissionerUnited States Tax Court · 1965
1 more not listed; retrieve them via the Exa API.