Legal Opinion
Brook v. Commissioner
United States Tax Court
Decided March 26, 1969No. Docket Nos. 3482-62, 3483-62Unpublished
1Opinion of the Court
Arthur F. Brook and Ruth T. Brook v. Commissioner. Wire-O Binding Company, Inc. v. Commissioner.
Brook v. Commissioner
Docket Nos. 3482-62, 3483-62.
United States Tax Court
T.C. Memo 1969-60; 1969 Tax Ct. Memo LEXIS 236; 28 T.C.M. (CCH) 346; T.C.M. (RIA) 69060;
March 26, 1969, Filed
Irving M. Gruber, for the petitioners. John K. Antholis and James Q. Smith, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: These cases are presently before the Court on remand from the United States Court of Appeals for the Second Circuit 360 F. 2d 1011). The proceedings have been consolidated.…
2Cases cited5 opinions
- McSpadden v. CommissionerUnited States Tax Court · 1968
- Paul v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Draper v. CommissionerUnited States Tax Court · 1959
- Paul v. CommissionerUnited States Tax Court · 1952
- Arthur F. Brook and Ruth T. Brook v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wire-O Binding Company, Inc.Court of Appeals for the Second Circuit · 1966