Legal Opinion
Cochran v. Commissioner
United States Tax Court
Decided June 1, 1948No. Docket Nos. 8600, 9525UnpublishedCited by 1 opinion
1Opinion of the Court
Drayton Cochran v. Commissioner. Estate of Elizabeth Cochran Bowen, Deceased, Mary Bowen Hjorth, William F.C. Ewing and Harry M. Zuckert, Executors, v. Commissioner.
Cochran v. Commissioner
Docket Nos. 8600, 9525.
United States Tax Court
1948 Tax Ct. Memo LEXIS 175; 7 T.C.M. (CCH) 325; T.C.M. (RIA) 48094;
June 1, 1948
James T. Tynion, Esq., 39 Broadway, New York 6, N.Y., William S. Hirschberg, Esq., Smith Bldg., Greenwich, Conn., and Sidney L. Zuckert, Esq., for the petitioners. Conway Kitchen, Esq., for the respondent.
HARRON
Memorandum Findings of Fact and Opinion
HARRON, Judge: These proceedings…
2Cases cited5 opinions
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Hooper v. CommissionerUnited States Board of Tax Appeals · 1940
- McKitterick v. CommissionerUnited States Board of Tax Appeals · 1940
- Staley v. CommissionerUnited States Board of Tax Appeals · 1940
- Phipps v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by1 opinion
- Foltz v. U.S. News & World Report, Inc.District Court, District of Columbia · 1987