Legal Opinion

31 West 53rd Street Corp. v. Commissioner

United States Tax Court

Decided February 4, 1974No. Docket No. 2847-71Unpublished

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

  1. Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
  2. Dixie, Inc. v. CommissionerUnited States Tax Court · 1958
  3. I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
  4. I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
  5. R. Gsell & Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961

7 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API