Legal Opinion
Boykin v. Commissioner
United States Tax Court
Decided December 30, 1963No. Docket No. 94800UnpublishedCited by 1 opinion
1Opinion of the Court
Marshall E. Boykin and Jimmie Boykin v. Commissioner.
Boykin v. Commissioner
Docket No. 94800.
United States Tax Court
T.C. Memo 1963-343; 1963 Tax Ct. Memo LEXIS 5; 22 T.C.M. (CCH) 1800; T.C.M. (RIA) 63343;
December 30, 1963
Wm. Bernard Clinton, 1016 Dallas Athletic Club Bldg., Dallas, Texas, for the petitioners. James F. Hart, for the respondent.
FAY
Memordandum Findings of Fact and Opinion
FAY, Judge: Respondent determined a deficiency in the petitioners' income tax for the year 1956 in the amount of $13,516.72. The principal issue for decision is whether petitioners owned a certain property known…
2Cases cited19 opinions
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Merrill v. CommissionerUnited States Tax Court · 1963
- Leeson v. City of HoustonTexas Commission of Appeals · 1922
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Marshall E. Boykin and Jimmie Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965