Legal Opinion

Frank H. Taylor & Son, Inc. v. Commissioner

United States Tax Court

Decided April 10, 1973No. Docket No. 599-71Unpublished

1Opinion of the Court

FRANK H. TAYLOR & SON, INC., NOTE FIRST NAME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Frank H. Taylor & Son, Inc. v. Commissioner

Docket No. 599-71.

United States Tax Court

T.C. Memo 1973-82; 1973 Tax Ct. Memo LEXIS 203; 32 T.C.M. (CCH) 362; T.C.M. (RIA) 73082;

April 10, 1973, Filed.

Bradford P. Colcord and Robert C. Harrison, for the petitioner.

Timothy L. Nelson, for the respondent.

FEATHERSTONE

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent has determined a deficiency of $9,200 in petitioner's income tax for 1966. The sole issue is whether certain…

2Cases cited9 opinions

  1. Malat v. RiddellSupreme Court of the United States · 1966
  2. Thrift v. CommissionerUnited States Tax Court · 1950
  3. Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
  4. Eline Realty Co. v. CommissionerUnited States Tax Court · 1960
  5. Ayling v. CommissionerUnited States Tax Court · 1959

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