Legal Opinion
Estate of Byrne v. Commissioner
United States Tax Court
Decided May 31, 1951No. Docket Nos. 18256, 18257, 19837PublishedCited by 25 opinions
1Opinion of the Court
OPINION.
Murdock, Jvdge:
The Commissioner, in determining the deficiencies against B. D., disregarded the engineering business conducted by Byrne as an individual from December 1,1941, to November 16,1942, and added the net income of that business to the income of B. D. for 1941 and 1942. The Commissioner determined a deficiency against Byrne, Inc., for the period November 16, 1942, to August 31, 1943, after Byrne had transferred that business to Byrne, Inc., but also disregarded the existence of the latter corporation, disregarded its fiscal year accounting periods, computed its net income on…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Miles-Conley Co. v. CommissionerUnited States Tax Court · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Hartley v. CommissionerUnited States Tax Court · 1954
- Lewyt Corp. v. CommissionerUnited States Tax Court · 1952
- T. v. D. Co. v. CommissionerUnited States Tax Court · 1957
- Diamond A Cattle Co. v. CommissionerUnited States Tax Court · 1953
20 more not listed; retrieve them via the Exa API.