Legal Opinion
Carp v. Commissioner
United States Tax Court
Decided November 22, 1961No. Docket Nos. 70129, 76364-76366Unpublished
1Opinion of the Court
Ellis Carp and C. Fay Carp, et al. 1 v. Commissioner.
Carp v. Commissioner
Docket Nos. 70129, 76364-76366.
United States Tax Court
T.C. Memo 1961-340; 1961 Tax Ct. Memo LEXIS 11; 20 T.C.M. (CCH) 1772; T.C.M. (RIA) 61340;
November 22, 1961
Ronald M. Mankoff, Esq., and Wentworth T. Durant, Esq., for the petitioners. Graham R. E. Koch, Esq., for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent determined deficiencies in the income tax of petitioners and additions to tax for the years and in the amounts as follows:
Additions to tax, I.R.C. 1939
Sec.
Sec.
Docket No.
Ye…
2Cases cited22 opinions
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
- Southeastern Finance Co. v. CommissionerUnited States Tax Court · 1945
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