Legal Opinion

Fairmount Park Raceway, Inc. v. Commissioner

United States Tax Court

Decided January 26, 1962No. Docket Nos. 68442, 70279, 70280, 70318 - 70333, 70352 - 70354, 71924, 81571, 81713 - 81715, 81749 - 81751, 81762 - 81767, 81818, 81819, 82143, 82144, 82202 - 82204, 82481, 82482, 82506, 82517 - 82520, 82570, 82617, 82667, 82923, 85545, 88158UnpublishedCited by 4 opinions

1Opinion of the Court

Fairmount Park Raceway, Inc., et al. 1 v. Commissioner.

Fairmount Park Raceway, Inc. v. Commissioner

Docket Nos. 68442, 70279, 70280, 70318 - 70333, 70352 - 70354, 71924, 81571, 81713 - 81715, 81749 - 81751, 81762 - 81767, 81818, 81819, 82143, 82144, 82202 - 82204, 82481, 82482, 82506, 82517 - 82520, 82570, 82617, 82667, 82923, 85545, 88158.

United States Tax Court

T.C. Memo 1962-14; 1962 Tax Ct. Memo LEXIS 293; 21 T.C.M. (CCH) 52; T.C.M. (RIA) 62014;

January 26, 1962

Sidney B. Gambill, Esq., Union Trust Bldg., Pittsburgh, Pa., and William W. Scott, Jr., Esq., for the petitioners. David L. Ketter,…

2Cases cited12 opinions

  1. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  2. Healy v. CommissionerSupreme Court of the United States · 1953
  3. Neuberger v. CommissionerSupreme Court of the United States · 1940
  4. Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
  5. Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955

7 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Sterno Sales Corp. v. United StatesUnited States Court of Claims · 1965
  2. Kenner v. CommissionerUnited States Tax Court · 1974
  3. Sterno Sales Corp. v. United StatesUnited States Court of Claims · 1965
  4. Sterno Sales Corporation v. The United States. Colgate-Palmolive Company, Transferee and Successor of Sterno Corporation (Dissolved) and Sterno Sales Corporation (Dissolved) v. The United StatesUnited States Court of Claims · 1965

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API