Legal Opinion
Barclay Co. v. Commissioner
United States Tax Court
Decided October 23, 1964No. Docket Nos. 94557-94561, 2964-62UnpublishedCited by 2 opinions
1Opinion of the Court
Barclay Company, et al. 1 v. Commissioner.
Barclay Co. v. Commissioner
Docket Nos. 94557-94561, 2964-62.
United States Tax Court
T.C. Memo 1964-279; 1964 Tax Ct. Memo LEXIS 59; 23 T.C.M. (CCH) 1695; T.C.M. (RIA) 64279;
October 23, 1964
Lester H. Salter, 146 Westminister St., Providence, R.I., and James R. McGowan, for the petitioners. Frederick W. Griffin, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1958, 1959, and 1960 as follows:
Docket
No.
Petitioner
Year
Deficiency
94557
Barclay…
2Cases cited39 opinions
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Dobkin v. CommissionerUnited States Tax Court · 1950
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Nelson v. CommissionerUnited States Tax Court · 1952
34 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Edwards v. CommissionerUnited States Tax Court · 1968
- Edwards v. CommissionerUnited States Tax Court · 1968