Legal Opinion
Hempel v. Commissioner
United States Tax Court
Decided June 23, 1947No. Docket No. 7993UnpublishedCited by 7 opinions
1Opinion of the Court
Frieda Hempel v. Commissioner.
Hempel v. Commissioner
Docket No. 7993.
United States Tax Court
1947 Tax Ct. Memo LEXIS 177; 6 T.C.M. (CCH) 743; T.C.M. (RIA) 47183;
June 23, 1947
Joseph Getz, C.P.A., 475 Fifth Ave., New York 17, N. Y., for the petitioner. Martin M. Lore, Esq., for the respondent.
DISNEY
Memorandum Findings of Fact and Opinion
DISNEY, Judge: This case involves deficiencies in income taxes for the years 1937 and 1938 in the amounts of $4,098.10 and $1,167.65, respectively, and a deficiency in penalty for the year 1937 in the amount of $409.81 as well as an additional deficiency penalty…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Johnson v. CommissionerUnited States Tax Court · 1946
- Brodie v. CommissionerUnited States Tax Court · 1942
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Anne Moen Bullitt Brewster v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
- Brewster v. CommissionerUnited States Tax Court · 1970
- Cornman v. CommissionerUnited States Tax Court · 1975
- Brewster v. CommissionerUnited States Tax Court · 1970
- Cornman v. CommissionerUnited States Tax Court · 1975
2 more not listed; retrieve them via the Exa API.