Legal Opinion
John B. Canepa Co. v. Commissioner
United States Tax Court
Decided December 24, 1963No. Docket No. 95340UnpublishedCited by 1 opinion
1Opinion of the Court
The John B. Canepa Company v. Commissioner.
John B. Canepa Co. v. Commissioner
Docket No. 95340.
United States Tax Court
T.C. Memo 1963-337; 1963 Tax Ct. Memo LEXIS 12; 22 T.C.M. (CCH) 1770; T.C.M. (RIA) 63337;
December 24, 1963
Jack B. Moore and Howard G. Krane for the petitioner. Charles B. Wolfe, Jr., for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: The respondent determined a deficiency of $10,725 in the petitioner's income tax for the year 1957.
The only issue is whether certain payments made in 1957 to the widow of a deceased officer of the petitioner are deductible.
2Cases cited4 opinions
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
- Barbourville Brick Co. v. CommissionerUnited States Tax Court · 1961
- Philadelphia-Baltimore Stock Exchange v. CommissionerUnited States Tax Court · 1952
3Cited by1 opinion
- Schner-Block Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964