Legal Opinion
Polish American Club, Inc. v. Commissioner
United States Tax Court
Decided August 6, 1974No. Docket No. 423-71UnpublishedCited by 1 opinion
1Opinion of the Court
POLISH AMERICAN CLUB, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Polish American Club, Inc. v. Commissioner
Docket No. 423-71.
United States Tax Court
T.C. Memo 1974-207; 1974 Tax Ct. Memo LEXIS 113; 33 T.C.M. (CCH) 925; T.C.M. (RIA) 74207;
August 6, 1974, Filed.
Stanley J. Mosio, for petitioner.
R. Burns Mossman, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined the following deficiencies in petitioner's Federal income tax:
Year
Amount
1966
$ 778.43
1967
983.80
1968
2,052.41
Total
$3,814.64
The primary issue for decision is whether…
2Cases cited11 opinions
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- Keystone Automobile Club v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Jockey Club v. HelveringCourt of Appeals for the Second Circuit · 1935
- Aviation Club of Utah v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1947
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pittsburgh Press Club v. United StatesCourt of Appeals for the Third Circuit · 1976