Legal Opinion
Road Materials, Inc. v. Commissioner
United States Tax Court
Decided July 20, 1971No. Docket No. 6729-65Unpublished
1Opinion of the Court
Road Materials, Inc. v. Commissioner.
Road Materials, Inc. v. Commissioner
Docket No. 6729-65.
United States Tax Court
T.C. Memo 1971-170; 1971 Tax Ct. Memo LEXIS 163; 30 T.C.M. (CCH) 728; T.C.M. (RIA) 71170;
July 20, 1971, Filed
LeRoy Katz, P. O. Box 1534, Ritz Bldg., Bluefield, W. Va., and Richard L. Hirshberg, for the petitioner. Robert A. Roberts, for the respondent.
TIETJENS
Supplemental
Memorandum Findings of Fact and Opinion
This case is now before this Court on remand from the United States Court of. Appeals for the Fourth Circuit. Our original opinion (See [Dec. 28,614(M)] T.C. Memo. 1967-187,…
2Cases cited6 opinions
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
- Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.Court of Appeals for the Fourth Circuit · 1969
- Northeastern Consolidated Company v. United StatesCourt of Appeals for the Seventh Circuit · 1969
- Byerlyte Corporation v. WilliamsDistrict Court, N.D. Ohio · 1959
- Gussow, Kahn & Co. v. CommissionerUnited States Tax Court · 1949
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