Legal Opinion
Goetz v. Commissioner
United States Tax Court
Decided July 16, 1962No. Docket No. 81728Unpublished
March 1, 1913, fair market value of iron ore deposit determined.
1Opinion of the Court
Milton A. Goetz and Marjorie R. Goetz v. Commissioner.
Goetz v. Commissioner
Docket No. 81728.
United States Tax Court
T.C. Memo 1962-168; 1962 Tax Ct. Memo LEXIS 141; 21 T.C.M. (CCH) 934; T.C.M. (RIA) 62168;
July 16, 1962
March 1, 1913, fair market value of iron ore deposit determined.
James K. Polk, Esq., George J. Noumair, Esq., and Daniel F. Callahan, Esq., for the petitioners. Charles M. Greenspan, Esq., for the respondent.
FISHER
Memorandum Findings of Fact and Opinion
FISHER, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1950 in the amount of $31,233.18. The…
2Cases cited7 opinions
- Publicker v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Helvering v. WalbridgeCourt of Appeals for the Second Circuit · 1934
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Rohmer v. CommissionerUnited States Tax Court · 1954
- Allen v. CommissionerUnited States Tax Court · 1945
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