Legal Opinion
Joseph Lupowitz Sons, Inc. v. Commissioner
United States Tax Court
Decided November 29, 1972No. Docket Nos. 2753-70, 2755-70, 2756-70, 2757-70, 2758-70UnpublishedCited by 2 opinions
1Opinion of the Court
JOSEPH LUPOWITZ SONS. INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Joseph Lupowitz Sons, Inc. v. Commissioner
Docket Nos. 2753-70, 2755-70, 2756-70, 2757-70, 2758-70.
United States Tax Court
T.C. Memo 1972-238; 1972 Tax Ct. Memo LEXIS 19; 31 T.C.M. (CCH) 1169; T.C.M. (RIA) 72238;
November 29, 1972, Filed
John Y. Merrell and Richard P. Buskell, for the petitioners.
John J. Weiler, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' income taxes:
Taxable year
Docket No.
Petiti…
2Cases cited25 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Rushing v. CommissionerUnited States Tax Court · 1969
- W. B. Rushing v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
20 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973