31 West 53rd Street Corp. v. Commissioner
United States Tax Court
1Opinion of the Court
31 WEST 53rd STREET CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
31 West 53rd Street Corp. v. Commissioner
Docket No. 2847-71
United States Tax Court
T.C. Memo 1974-32; 1974 Tax Ct. Memo LEXIS 286; 33 T.C.M. (CCH) 142; T.C.M. (RIA) 74032;
February 4, 1974, Filed.
Alexander J. D. Greeley, for the petitioner.
Fred L. Baker, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1966 and 1967 in the respective amounts of $3,000.88 and $2,123.63. The only issue is whether the…
2Cases cited12 opinions
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Dixie, Inc. v. CommissionerUnited States Tax Court · 1958
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
- R. Gsell & Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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