Legal Opinion

Paul E. Kummer Realty Co. v. Commissioner

United States Tax Court

Decided February 20, 1974No. Docket No. 8031-70Unpublished

1Opinion of the Court

PAUL E. KUMMER REALTY CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Paul E. Kummer Realty Co. v. Commissioner

Docket No. 8031-70.

United States Tax Court

T.C. Memo 1974-44; 1974 Tax Ct. Memo LEXIS 276; 33 T.C.M. (CCH) 209; T.C.M. (RIA) 74044;

February 20, 1974, Filed.

Martin A. Rosenberg, for the petitioner.

John B. Turner and James E. Cannon, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFEE, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended March 31, 1967, in the amount of $25,439.21. The only issue for…

2Cases cited16 opinions

  1. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  2. Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
  3. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  4. Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
  5. Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967

11 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API