Legal Opinion

Berry v. Commissioner

United States Tax Court

Decided April 3, 1952No. Docket Nos. 12966, 13028, 15647, 12983, 13027, 15665Unpublished

1Opinion of the Court

Marvin Berry v. Commissioner. Elizabeth Jane Berry v. Commissioner.

Berry v. Commissioner

Docket Nos. 12966, 13028, 15647, 12983, 13027, 15665.

United States Tax Court

1952 Tax Ct. Memo LEXIS 273; 11 T.C.M. (CCH) 301; T.C.M. (RIA) 52093;

April 3, 1952

Geo. H. Zeutzius, Esq., and A. P. G. Steffes, Esq., 510 S. Spring St., Los Angeles, Calif., for the petitioners. Earl C. Crouter, Esq. , for the respondent.

VAN FOSSAN

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the petitioners' tax liabilities and asserted penalties as follows:

Marvin Berry

Docket No.

Year

Tax

Deficiency

P…

2Cases cited17 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Pereira v. PereiraCalifornia Supreme Court · 1909
  3. Reis v. CommissionerUnited States Tax Court · 1942
  4. In Re Estate of PepperCalifornia Supreme Court · 1910
  5. Green v. CommissionerUnited States Tax Court · 1946

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