Legal Opinion

Esrenco Truck Co. v. Commissioner

United States Tax Court

Decided March 13, 1963No. Docket Nos. 84146, 84147, 91169, 92765Unpublished

1Opinion of the Court

The Esrenco Truck Co., et al. 1 v. Commissioner.

Esrenco Truck Co. v. Commissioner

Docket Nos. 84146, 84147, 91169, 92765.

United States Tax Court

T.C. Memo 1963-72; 1963 Tax Ct. Memo LEXIS 271; 22 T.C.M. (CCH) 287; T.C.M. (RIA) 63072;

March 13, 1963

Stanley Worth, Esq., Transportation Bldg., Washington, D.C., and Jules G. Korner, III, Esq., for the petitioners. Laurence Goldfein, Esq., and Joseph N. Ingolia, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

In these consolidated proceedings respondent determined deficiencies in petitioners' Federal income taxes in the amounts and…

2Cases cited34 opinions

  1. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
  2. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  3. Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
  4. Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
  5. Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962

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