Legal Opinion
Transp. Mfg. & Equip. Co. v. Comm'r
United States Tax Court
Decided March 8, 1972No. Docket No. 74952Unpublished
1Opinion of the Court
Transport Manufacturing & Equipment Company (a Delaware Corporation), Transferee v. Commissioner.
Transp. Mfg. & Equip. Co. v. Comm'r
Docket No. 74952.
United States Tax Court
T.C. Memo 1972-63; 1972 Tax Ct. Memo LEXIS 192; 31 T.C.M. (CCH) 262; T.C.M. (RIA) 72063;
March 8, 1972, Filed
Guy A. Magruder, Jr., for the petitioner. Daniel J. Boyer, for the respondent.
FORRESTER
Supplemental Memorandum Opinion
FORRESTER, Judge: On April 17, 1958, respondent mailed to Transport Manufacturing & Equipment Company (an Illinois Corporation and hereinafter referred to as Illinois) a statutory notice of deficiency…
2Cases cited14 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Estate of Stein v. CommissionerUnited States Tax Court · 1963
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