Legal Opinion
Hazel W. Carmichael v. Commissioner
United States Tax Court
Decided May 12, 1948No. Docket Nos. 13336, 13670, 13672, 13673, 13674UnpublishedCited by 3 opinions
1Opinion of the Court
Hazel W. Carmichael v. Commissioner. Yvonne E. Martin v. Commissioner. Charlotte L. Bennett v. Commissioner. Richard Webb v. Commissioner. Helen Ann Shaull v. Commissioner.
Hazel W. Carmichael v. Commissioner
Docket Nos. 13336, 13670, 13672, 13673, 13674.
United States Tax Court
1948 Tax Ct. Memo LEXIS 195; 7 T.C.M. (CCH) 278; T.C.M. (RIA) 48080;
May 12, 1948
R. G. Epperly, Esq., 728 Woodward Bldg., Washington, D.C., and Arthur H. Ford, Esq., for the petitioners. James C. Maddox, Esq., for the respondent.
HARLAN
Memorandum Findings of Fact and Opinion
HARLAN, Judge: The Commissioner determined…
2Cases cited2 opinions
- Benaglia v. CommissionerUnited States Board of Tax Appeals · 1937
- Martin v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by3 opinions
- Diamond v. SturrCourt of Appeals for the Second Circuit · 1955
- Diamond v. SturrDistrict Court, N.D. New York · 1953
- Oscar K. Diamond and Helen J. Diamond v. Walter R. Sturr, Collector of Internal Revenue, Charles Bruen and Anna Bruen v. Walter R. Sturr, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1955