Legal Opinion

Differential Steel Car Co. v. Commissioner

United States Tax Court

Decided March 28, 1966No. Docket Nos. 1775-62, 2217-63, 2394-64, 1792-62, 2216-63, 2395-64Unpublished

1Opinion of the Court

Differential Steel Car Company, et al. 1 v. Commissioner.

Differential Steel Car Co. v. Commissioner

Docket Nos. 1775-62, 2217-63, 2394-64, 1792-62, 2216-63, 2395-64.

United States Tax Court

T.C. Memo 1966-65; 1966 Tax Ct. Memo LEXIS 217; 25 T.C.M. (CCH) 344; T.C.M. (RIA) 66065;

March 28, 1966

G. C. Scharfy and Robert B. Gosline, for the petitioners. John P. Graham and Clarence C. Roby, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined deficiencies in the income taxes of petitioners as follows:

Docket

Petitioners

No.

Year

Deficiency

Differential Steel…

2Cases cited12 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Sola Electric Co. v. Jefferson Electric Co.Supreme Court of the United States · 1942
  3. Lusthaus v. CommissionerSupreme Court of the United States · 1946
  4. United States v. American Bell Telephone Co.Supreme Court of the United States · 1897
  5. Edward Katzinger Co. v. Chicago Metallic Manufacturing Co.Supreme Court of the United States · 1947

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