Legal Opinion

Arlington Realty Co. v. Commissioner

United States Tax Court

Decided May 24, 1962No. Docket No. 79990Unpublished

1Opinion of the Court

Arlington Realty Company, Incorporated v. Commissioner.

Arlington Realty Co. v. Commissioner

Docket No. 79990.

United States Tax Court

T.C. Memo 1962-125; 1962 Tax Ct. Memo LEXIS 184; 21 T.C.M. (CCH) 653; T.C.M. (RIA) 62125;

May 24, 1962

Fred R. Tansill, Esq., 824 Connecticut Ave., N.W., Washington, D.C., and Louis Hoppe, Esq., for the petitioner. Hubert E. Kelly, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's Federal income taxes for the years 1952 and 1953 in the respective amounts of $8,424 and $6,537.87. These deficiencies…

2Cases cited7 opinions

  1. Helvering v. StuartSupreme Court of the United States · 1942
  2. Wesley Heat Treating Co. v. CommissionerUnited States Tax Court · 1958
  3. Young v. HollandSupreme Court of Virginia · 1915
  4. Woods v. StullSupreme Court of Virginia · 1944
  5. Dayton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937

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