Legal Opinion
S. P. Realty Co. v. Commissioner
United States Tax Court
Decided July 23, 1968No. Docket No. 831-67UnpublishedCited by 2 opinions
1Opinion of the Court
S.P. Realty Co., Inc. v. Commissioner.
S. P. Realty Co. v. Commissioner
Docket No. 831-67.
United States Tax Court
T.C. Memo 1968-156; 1968 Tax Ct. Memo LEXIS 143; 27 T.C.M. (CCH) 764; T.C.M. (RIA) 68156;
July 23, 1968. Filed
Robert K. Hartmann, Hasbrouck Hts., N.J., for the petitioner. Owen A. Knopping, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following income tax deficiencies against the petitioner:
Taxable Year Ended
Deficiency
June 30, 1962
$2,091.78
June 30, 1963
1,552.50
June 30, 1964
1,437.69
The only issue for decision is whether…
2Cases cited19 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Schnitzer v. CommissionerUnited States Tax Court · 1949
- Dobkin v. CommissionerUnited States Tax Court · 1950
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973