Legal Opinion
Metropolitan Commercial Corp. v. Commissioner
United States Tax Court
Decided April 25, 1963No. Docket No. 79013UnpublishedCited by 1 opinion
1Opinion of the Court
Metropolitan Commercial Corporation and Subsidiary Company, v. Commissioner.
Metropolitan Commercial Corp. v. Commissioner
Docket No. 79013.
United States Tax Court
T.C. Memo 1963-116; 1963 Tax Ct. Memo LEXIS 226; 22 T.C.M. (CCH) 533; T.C.M. (RIA) 63116;
April 25, 1963
Peter J. George, Esq., 225 Broadway, New York, N. Y., for the petitioner. Edward H. Hance, Esq., for the respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined deficiencies in income tax of the petitioner and its subsidiary company for the taxable years 1946 and 1947 in the respective amounts…
2Cases cited4 opinions
- Board of Comm'rs of Jackson Cty. v. United StatesSupreme Court of the United States · 1939
- Peugh v. DavisSupreme Court of the United States · 1878
- Frank & Seder Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Bancitaly Corp. v. CommissionerUnited States Board of Tax Appeals · 1936
3Cited by1 opinion
- Major Realty Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985