Legal Opinion

Automotive Rebuilding Co. v. Commissioner

United States Tax Court

Decided November 28, 1958No. Docket Nos. 59872, 63462Unpublished

1Opinion of the Court

Automotive Rebuilding Co., Inc. v. Commissioner.

Automotive Rebuilding Co. v. Commissioner

Docket Nos. 59872, 63462.

United States Tax Court

T.C. Memo 1958-197; 1958 Tax Ct. Memo LEXIS 21; 17 T.C.M. (CCH) 968; T.C.M. (RIA) 58197;

November 28, 1958

Don O. Russell, Esq., 408 Olive Street, St. Louis 2, Mo., for the petitioner. Robert A. Roberts, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: In these consolidated proceedings respondent determined deficiencies in petitioner's income tax of $4,695.60 and $5,301.42 for the years ended June 30, 1952 and June 30, 1953,…

2Cases cited7 opinions

  1. Higgins v. CommissionerSupreme Court of the United States · 1941
  2. Kerr-Cochran, Inc. v. CommissionerUnited States Tax Court · 1958
  3. Estate of Maresi v. CommissionerUnited States Tax Court · 1946
  4. Latchis Theatres of Keene, Inc. v. CommissionerUnited States Tax Court · 1953
  5. R. L. Blaffer & Co. v. CommissionerUnited States Board of Tax Appeals · 1938

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