Legal Opinion
Van Valkenburgh v. Commissioner
United States Tax Court
Decided August 3, 1967No. Docket No. 2933-62UnpublishedCited by 5 opinions
1Opinion of the Court
Norman P. Van Valkenburgh and Elsie M. Van Valkenburgh v. Commissioner.
Van Valkenburgh v. Commissioner
Docket No. 2933-62.
United States Tax Court
T.C. Memo 1967-162; 1967 Tax Ct. Memo LEXIS 100; 26 T.C.M. (CCH) 753; T.C.M. (RIA) 67162;
August 3, 1967
Ernest R. Mortenson, 961 E. Green St., Pasadena, Calif., for the petitioners. James A. Thomas, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following income tax deficiencies and additions to tax against the petitioners:
Additions to Tax
Sec. 293(b)
Sec. 6653(b)
Sec. 294(d)(2)
Year
Deficiency
IRC…
2Cases cited50 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. AndersonSupreme Court of the United States · 1926
- Walder v. United StatesSupreme Court of the United States · 1954
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
45 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Ebberts v. CommissionerUnited States Tax Court · 1968
- Bissey v. CommissionerUnited States Tax Court · 1994
- Cleveland Trencher Co. v. CommissionerUnited States Tax Court · 1996
- Ebberts v. CommissionerUnited States Tax Court · 1968
- Home News Publishing Co. v. CommissionerUnited States Tax Court · 1969