Legal Opinion

Hale v. Commissioner

United States Tax Court

Decided October 13, 1965No. Docket Nos. 1395-63, 1396-63, 1401-63, 1403-63UnpublishedCited by 4 opinions

1Opinion of the Court

Herman M. Hale and Louberta M. Hale, et al. 1 v. Commissioner.

Hale v. Commissioner

Docket Nos. 1395-63, 1396-63, 1401-63, 1403-63.

United States Tax Court

T.C. Memo 1965-274; 1965 Tax Ct. Memo LEXIS 56; 24 T.C.M. (CCH) 1497; T.C.M. (RIA) 65274;

October 13, 1965

Paul Wyler, for the petitioners in Docket Nos. 1395-63 and 1396-63. Gilbert Dreyfuss and Douglas W. Argue, for the petitioners in Docket Nos. 1401-63, 1402-63 and 1403-63. Paul G. Wilson, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined deficiencies in the income tax of petitioners in the years…

2Cases cited9 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  3. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  4. Hort v. CommissionerSupreme Court of the United States · 1941
  5. Watson v. CommissionerSupreme Court of the United States · 1953

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

3Cited by4 opinions

  1. Foster v. Comm'rUnited States Tax Court · 1983
  2. Sol Diamond and Muriel Diamond v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1974
  3. William G. Campbell Norma T. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
  4. National Oil Co. v. CommissionerUnited States Tax Court · 1986

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