Legal Opinion
K-C Land Co. v. Commissioner
United States Tax Court
Decided February 29, 1960No. Docket No. 67050UnpublishedCited by 2 opinions
1Opinion of the Court
K-C Land Company, Inc., a Florida corporation v. Commissioner.
K-C Land Co. v. Commissioner
Docket No. 67050.
United States Tax Court
T.C. Memo 1960-35; 1960 Tax Ct. Memo LEXIS 257; 19 T.C.M. (CCH) 183; T.C.M. (RIA) 60035;
February 29, 1960
Amos E. Jackson, Esq., 312 Royal Palm Way, Palm Beach, Fla., for the petitioner. Robert O. Rogers, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The respondent determined deficiencies in corporation income tax for the taxable years ended December 31 in 1950, 1951 and 1953 in the respective amounts of $2,277.58,…
2Cases cited5 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Howard A. Jackson and Elizabeth D. Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Bartell Hotel Co. v. CommissionerUnited States Tax Court · 1959
- Worth Steamship Corp. v. CommissionerUnited States Tax Court · 1946
3Cited by2 opinions
- Tomlinson v. MilesCourt of Appeals for the Fifth Circuit · 1963
- Tomlinson v. MilesCourt of Appeals for the Fifth Circuit · 1963