Legal Opinion
Kisting v. Commissioner
United States Tax Court
Decided February 17, 1961No. Docket No. 76623UnpublishedCited by 1 opinion
1Opinion of the Court
Joseph F. Kisting v. Commissioner.
Kisting v. Commissioner
Docket No. 76623.
United States Tax Court
T.C. Memo 1961-3; 1961 Tax Ct. Memo LEXIS 345; 20 T.C.M. (CCH) 14; T.C.M. (RIA) 61003;
February 17, 1961
William Elden, Esq., One North LaSalle Street, Chicago, Ill., for the petitioner. Arthur N. Nasser, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The respondent determined deficiencies against the petitioner for the taxable years 1951 and 1953 as follows:
Section 293(b)
Section 294(d)(2)
Year
Deficiency
Addition to Tax
Addition to Tax
Total
1951
$ 6,924.73
$…
2Cases cited9 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- United Dressed Beef Co. v. CommissionerUnited States Tax Court · 1955
- McLaughlin v. CommissionerUnited States Board of Tax Appeals · 1933
- Birnie v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cooley v. Comm'rUnited States Tax Court · 2004