Legal Opinion
O'Connor v. Commissioner
United States Tax Court
Decided March 28, 1957No. Docket Nos. 55803, 55865, 62052Unpublished
1Opinion of the Court
John C. O'Connor v. Commissioner. The O'Connor Patent Company v. Commissioner.
O'Connor v. Commissioner
Docket Nos. 55803, 55865, 62052.
United States Tax Court
T.C. Memo 1957-50; 1957 Tax Ct. Memo LEXIS 202; 16 T.C.M. (CCH) 213; T.C.M. (RIA) 57050;
March 28, 1957
John C. O'Connor, 336 S. State Street, Ann Arbor, Mich., for the petitioners. Robert B. Pierce, Esq., for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent determined deficiencies in income tax, personal holding company surtax and additions to tax under section 291(a) of the Internal Revenue Code of…
2Cases cited12 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Safety Tube Corp. v. CommissionerUnited States Tax Court · 1947
- Pacific National Bank v. EatonSupreme Court of the United States · 1891
- Southeastern Finance Co. v. CommissionerUnited States Tax Court · 1945
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