Legal Opinion

Hooks v. Commissioner

United States Tax Court

Decided August 22, 1944No. Docket Nos. 109416, 109427Unpublished

1Opinion of the Court

Arthur J. Hooks v. Commissioner. W. L. Clayton v. Commissioner.

Hooks v. Commissioner

Docket Nos. 109416, 109427.

United States Tax Court

1944 Tax Ct. Memo LEXIS 132; 3 T.C.M. (CCH) 899; T.C.M. (RIA) 44284;

August 22, 1944

John C. White, Esq., 838 Transportation Bldg., Washington, D.C., for the petitioner. James L. Backstrom, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: These cases were consolidated. In Docket No. 109427, the petitioner seeks a redetermination of income tax deficiencies for the calendar year 1937 in the sum of $91,756.09 and $438,251.33 for…

2Cases cited10 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Helvering v. CliffordSupreme Court of the United States · 1940
  3. Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
  4. LeTulle v. ScofieldSupreme Court of the United States · 1940
  5. Knapp Monarch Co. v. CommissionerUnited States Tax Court · 1942

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