Knipe v. Commissioner
United States Tax Court
1Opinion of the Court
George W. Knipe and Dorothy K. Knipe, et al. 1 v. Commissioner.
Knipe v. Commissioner
Docket Nos. 3988-62, 3989-62, 3990-62. .
United States Tax Court
T.C. Memo 1965-131; 1965 Tax Ct. Memo LEXIS 199; 24 T.C.M. (CCH) 668; T.C.M. (RIA) 65131;
May 17, 1965
Gordon W. Gerber, for the petitioners. Albert Squire, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The Commissioner has determined deficiencies in the income tax of the petitioners for the following years in the indicated amounts:
Docket
Petitioners
No.
Year
Deficiency
George W. Knipe and Dorothy K. Knipe
3988-62
1956
$…
2Cases cited20 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
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3Cited by5 opinions
- Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Chronicle Publishing Co. v. CommissionerUnited States Tax Court · 1977
- Business Service Industries, Inc. v. CommissionerUnited States Tax Court · 1986
- Chronicle Publishing Co. v. CommissionerUnited States Tax Court · 1977