Legal Opinion
Japanese Trading Co. v. Commissioner
United States Tax Court
Decided April 15, 1966No. Docket Nos. 1027-63 - 1029-63UnpublishedCited by 2 opinions
1Opinion of the Court
Japanese Trading Company, Limited, et al. 1 v. Commissioner.
Japanese Trading Co. v. Commissioner
Docket Nos. 1027-63 - 1029-63.
United States Tax Court
T.C. Memo 1966-78; 1966 Tax Ct. Memo LEXIS 204; 25 T.C.M. (CCH) 441; T.C.M. (RIA) 66078;
April 15, 1966
James R. Zuckerman, 350 Fifth Ave., New York, N. Y., for the petitioners. Leon M. Kerry, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following deficiencies in the income taxes of petitioners:
Petitioner
Docket No.
Year
Deficiency
Japanese Trading Company, Limited
1027-63
1959
$24,384.40
A.…
2Cases cited19 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Doug-Long, Inc. v. CommissionerUnited States Tax Court · 1979
- Doug-Long, Inc. v. CommissionerUnited States Tax Court · 1979