Legal Opinion

Bolling v. Commissioner

United States Tax Court

Decided May 22, 1964No. Docket Nos. 2552-62 - 2555-62Unpublished

1Opinion of the Court

Glenn L. Bolling and Ila L. Bolling, et al. 1 v. Commissioner.

Bolling v. Commissioner

Docket Nos. 2552-62 - 2555-62.

United States Tax Court

T.C. Memo 1964-143; 1964 Tax Ct. Memo LEXIS 192; 23 T.C.M. (CCH) 865; T.C.M. (RIA) 64143;

May 22, 1964

William H. Curtis and Roy C. Hormberg, Bryant Bldg., Kansas City, Mo., for the petitioners. Arthur B. Bleecher, for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent has determined the following deficiencies in income tax:

1958

1959

1960

1961

Glenn L. Bolling and

$6,632.29 2

$14,323.11 2

Ila L. Bolling

Mae L. Hausmann

2,755.08…

2Cases cited15 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Putnam v. CommissionerSupreme Court of the United States · 1956
  3. Commissioner v. HansenSupreme Court of the United States · 1959
  4. Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
  5. Rio Grande Bldg. & Loan Ass'n v. CommissionerUnited States Tax Court · 1961

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