Legal Opinion
Big "D" Development Corp. v. Commissioner
United States Tax Court
Decided June 21, 1971No. Docket No. 4758-68Unpublished
1Opinion of the Court
Big "D" Development Corporation v. Commissioner.
Big "D" Development Corp. v. Commissioner
Docket No. 4758-68.
United States Tax Court
T.C. Memo 1971-148; 1971 Tax Ct. Memo LEXIS 183; 30 T.C.M. (CCH) 646; T.C.M. (RIA) 71148;
June 21, 1971, Filed
Fritz Lyne, 1400 Adolphus Tower, Dallas, Tex., and Ira Lee Allen, for the petitioner Richard K. Seltzer, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined a deficiency of $143,701.35 in petitioner's income tax for the fiscal year ending October 31, 1964. The question before the Court is whether a sale…
2Cases cited22 opinions
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- McSpadden v. CommissionerUnited States Tax Court · 1968
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Bob Hindes and Wife, Dorothy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- The Cappel House Furnishing Company v. United StatesCourt of Appeals for the Sixth Circuit · 1957
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