Legal Opinion
Rubber Associates, Inc. v. Commissioner
United States Tax Court
Decided April 30, 1963No. Docket No. 91471UnpublishedCited by 2 opinions
1Opinion of the Court
Rubber Associates, Inc. v. Commissioner.
Rubber Associates, Inc. v. Commissioner
Docket No. 91471.
United States Tax Court
T.C. Memo 1963-121; 1963 Tax Ct. Memo LEXIS 221; 22 T.C.M. (CCH) 567; T.C.M. (RIA) 63121;
April 30, 1963
James M. Hinton, Esq., 1014 First National Tower, Akron, Ohio, for the petitioner. Thomas J. Moroney, Jr., Esq., for the respondent.
TRAIN
Memorandum Opinion
TRAIN, Judge: Respondent determined deficiencies in the income tax liability for petitioner for the calendar years 1957 and 1958 in the amounts of $12,793.30 and $5,026.09, respectively.
The sole issue is whether petitioner…
2Cases cited9 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- 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
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Schner-Block Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Loewy Drug Co. of Baltimore City v. United StatesDistrict Court, D. Maryland · 1964