Legal Opinion
Pitcairn v. Commissioner
United States Tax Court
Decided May 22, 1944No. Docket Nos. 110786 to 110789, 111325 to 111330UnpublishedCited by 3 opinions
1Opinion of the Court
Harold F. Pitcairn and Mildred G. Pitcairn et al. 1 v. Commissioner.
Pitcairn v. Commissioner
Docket Nos. 110786 to 110789, 111325 to 111330.
United States Tax Court
1944 Tax Ct. Memo LEXIS 239; 3 T.C.M. (CCH) 584; T.C.M. (RIA) 44185;
May 22, 1944
Thorpe Nesbit, Esq., 1240 Land Title Bldg., Philadelphia, Pa., for the petitioners. Myron S. Winer, Esq., for the respondent.
MELLOTT
Memorandum Findings of Fact and Opinion
MELLOTT, Judge: The Commissioner determined that the individuals named in the several notices hereinafter referred to were liable - some of them as trustees and others individually - as…
2Cases cited14 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Moore v. CommissionerUnited States Tax Court · 1942
- Fletcher Trust Co. v. CommissionerUnited States Tax Court · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Ripley v. CommissionerUnited States Tax Court · 1995
- Ripley v. CommissionerUnited States Tax Court · 1995
- Walter R. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, and Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor v. CommissionerUnited States Tax Court · 1995