Legal Opinion
Waring v. Commissioner
United States Tax Court
Decided June 25, 1968No. Docket No. 3376-65UnpublishedCited by 1 opinion
1Opinion of the Court
Fred M. Waring and Virginia Waring v. Commissioner.
Waring v. Commissioner
Docket No. 3376-65.
United States Tax Court
T.C. Memo 1968-126; 1968 Tax Ct. Memo LEXIS 171; 27 T.C.M. (CCH) 604; T.C.M. (RIA) 68126;
June 25, 1968, Filed
Harvey R. Kitay, 515 Madison Ave., New York, N. Y., for the petitioners. Gerald Backer, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined deficiencies of $2,926 for 1960 and $3,131 for 1961 in petitioners' income tax. The question presented is whether royalties received by petitioner in 1960 totaling $17,022 and…
2Cases cited20 opinions
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Carter v. CommissionerUnited States Tax Court · 1947
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Barber v. United StatesDistrict Court, N.D. California · 2000