Legal Opinion
Lewis v. Commissioner
United States Tax Court
Decided December 27, 1954No. Docket Nos. 47440, 47441UnpublishedCited by 1 opinion
1Opinion of the Court
Nat Lewis v. Commissioner. Nat Lewis and Harriett Lewis v. Commissioner.
Lewis v. Commissioner
Docket Nos. 47440, 47441.
United States Tax Court
T.C. Memo 1954-233; 1954 Tax Ct. Memo LEXIS 9; 13 T.C.M. (CCH) 1167; T.C.M. (RIA) 54339;
December 27, 1954, Filed
Charles H. Burton, Esq., for the petitioners. William Fallon, Esq., for the respondent.
JOHNSON
Memorandum Findings of Fact and Opinion
JOHNSON, Judge: These proceedings involve deficiencies in income tax for 1949 and 1950 and a penalty for 1950 as follows:
Penalties
Docket
De-
Sec.
No.
Petitioner
Year
ficiency
294(d)
47440
Nat Lewis
1949
$932.32
47441
Nat Lewis…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Kershner v. CommissionerUnited States Tax Court · 1950
- Gustafson v. CommissionerUnited States Tax Court · 1944
- Duncan v. CommissionerUnited States Board of Tax Appeals · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hertz Corporation, a Corporation (Successor by Merger to J. Frank Connor, Inc., a Corporation) v. United StatesCourt of Appeals for the Third Circuit · 1959