Legal Opinion
Apartments Trust v. Commissioner
United States Tax Court
Decided January 12, 1951No. Docket No. 22835UnpublishedCited by 1 opinion
1Opinion of the Court
Fred A. Hubbard Apartments Trust, First Mortgage Bond Company, Inc., Trustee v. Commissioner.
Apartments Trust v. Commissioner
Docket No. 22835.
United States Tax Court
1951 Tax Ct. Memo LEXIS 357; 10 T.C.M. (CCH) 25; T.C.M. (RIA) 51006;
January 12, 1951
John M. Hudson, Esq., 1170 Penobscot Bldg., Detroit 26, Mich., for the petitioner. Cyrus A. Neuman, Esq., for the respondent.
LEMIRE
Memorandum Opinion
LEMIRE, Judge: This proceeding involves a deficiency in income tax for the fiscal year ended July 31, 1945, in the amount of $484.59. Petitioner claims that there is an overpayment in the amount of…
2Cases cited3 opinions
- Shield Co. v. CommissionerUnited States Tax Court · 1943
- Reynard Corp. v. CommissionerUnited States Board of Tax Appeals · 1934
- Fleming v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by1 opinion
- Estate of Mary Jane Little, Deceased, Bank of America National Trust and Savings Association, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960