Legal Opinion
Wide Acres Rest Home, Inc. v. Commissioner
United States Tax Court
Decided April 17, 1967No. Docket No. 4632-65Unpublished
1Opinion of the Court
Wide Acres Rest Home Inc. v. Commissioner.
Wide Acres Rest Home, Inc. v. Commissioner
Docket No. 4632-65.
United States Tax Court
T.C. Memo 1967-79; 1967 Tax Ct. Memo LEXIS 180; 26 T.C.M. (CCH) 391; T.C.M. (RIA) 67079;
April 17, 1967
James M. Keith, 100 North, Pittsfield, Mass., for the petitioner. Robert B. Dugan, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
RAUM, Judge: The Commissioner determined a deficiency in the income tax of petitioner Wide Acres Rest Home Inc. for the taxable year 1963 in the amount of $4,768.50. The only question is whether petitioner was required to…
2Cases cited11 opinions
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
- Automobile Club of New York, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Cox v. CommissionerUnited States Tax Court · 1965
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