Peek v. Commissioner
United States Tax Court
Held, the fair market value of section 631(a) timber determined as of June 1, 1973.
1Opinion of the Court
DONALD C. PEEK AND KATHLEEN W. PEEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peek v. Commissioner
Docket No. 10189-78.
United States Tax Court
T.C. Memo 1983-224; 1983 Tax Ct. Memo LEXIS 568; 45 T.C.M. (CCH) 1382; T.C.M. (RIA) 83224;
April 25, 1983.
Held, the fair market value of section 631(a) timber determined as of June 1, 1973.
John Hall, for the petitioners.
Gerald Beaudoin, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for the fiscal years ending May 31, 1973, and May 31,…
2Cases cited13 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Wolfsen Land & Cattle Co. v. CommissionerUnited States Tax Court · 1979
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