Legal Opinion
O'Connor v. Commissioner
United States Tax Court
Decided August 25, 1967No. Docket Nos. 38396, 38512UnpublishedCited by 14 opinions
1Opinion of the Court
Raymond A. O'Connor and Bertha K. O'Connor v. Commissioner. Burt Cold Storage, Inc. v. Commissioner.
O'Connor v. Commissioner
Docket Nos. 38396, 38512.
United States Tax Court
T.C. Memo 1967-174; 1967 Tax Ct. Memo LEXIS 86; 26 T.C.M. (CCH) 820; T.C.M. (RIA) 67174;
August 25, 1967
L. Robert Leisner, for the petitioners. Ira L. Tilzer and Wallace Musoff, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The Commissioner has determined deficiencies in income tax and additions to tax of the petitioners for the following years and in the amounts indicated:
Raymond A. O'Connor…
2Cases cited41 opinions
- Gideon v. WainwrightSupreme Court of the United States · 1963
- Escobedo v. IllinoisSupreme Court of the United States · 1964
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
36 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Carrick v. CommissionerUnited States Tax Court · 1991
- Esposito v. CommissionerUnited States Tax Court · 1991
- Okorogu v. Comm'rUnited States Tax Court · 2017
- Alioto v. CommissionerUnited States Tax Court · 1994
- Corbisiero v. Comm'rUnited States Tax Court · 2014
9 more not listed; retrieve them via the Exa API.