Legal Opinion
Finston v. Commissioner
United States Tax Court
Decided August 29, 1956No. Docket No. 55438Unpublished
1Opinion of the Court
Arthur Finston and Renee Finston v. Commissioner.
Finston v. Commissioner
Docket No. 55438.
United States Tax Court
T.C. Memo 1956-202; 1956 Tax Ct. Memo LEXIS 93; 15 T.C.M. (CCH) 1048; T.C.M. (RIA) 56202; 6 Oil & Gas Rep. 546;
August 29, 1956
Donald P. Moyers, Esq., and John H. Conway, Jr., Esq., for the petitioners. J. C. Linge, Esq., for the respondent.
MULRONEY
Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $4,869.78 in petitioners' income tax for the year 1951. The sole issue is whether certain oil and gas royalties owned by the petitioners became worthless in…
2Cases cited5 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Harmon v. CommissionerUnited States Tax Court · 1942
- James Petroleum Corp. v. CommissionerUnited States Tax Court · 1955
- Chaparral Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1941