Legal Opinion

Specialty Paper & Board Co. v. Commissioner

United States Tax Court

Decided July 28, 1965No. Docket No. 189-63UnpublishedCited by 1 opinion

1Opinion of the Court

Specialty Paper and Board Co., Inc. v. Commissioner.

Specialty Paper & Board Co. v. Commissioner

Docket No. 189-63.

United States Tax Court

T.C. Memo 1965-208; 1965 Tax Ct. Memo LEXIS 122; 24 T.C.M. (CCH) 1085; T.C.M. (RIA) 65208;

July 28, 1965

Herbert L. Zuckerman, 60 Park Place, Newark, N.J., for the petitioner. William F. Fallon, for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined a deficiency in petitioner's 1960 income tax of $85,900.11. The parties have settled several issues, and only two questions remain for decision: (a) the value of stock…

2Cases cited11 opinions

  1. Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
  2. Gilligan, Will & Co., a Partnership, and James Gilligan and William Will v. Securities and Exchange CommissionCourt of Appeals for the Second Circuit · 1959
  3. Macabe Co. v. CommissionerUnited States Tax Court · 1964
  4. Mellon v. CommissionerUnited States Board of Tax Appeals · 1937
  5. Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936

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

3Cited by1 opinion

  1. Jackie L. And Janet G. McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985

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