Legal Opinion
Montgomery Co. v. Commissioner
United States Tax Court
Decided April 10, 1963No. Docket No. 87041Unpublished
1Opinion of the Court
The Montgomery Co. v. Commissioner.
Montgomery Co. v. Commissioner
Docket No. 87041.
United States Tax Court
T.C. Memo 1963-104; 1963 Tax Ct. Memo LEXIS 240; 22 T.C.M. (CCH) 479; T.C.M. (RIA) 63104;
April 10, 1963
D. Paul Alagia, Jr., Esq., 650 Baxter Ave., Louisville, Ky., and J. Bernard Brown, Esq., for the petitioner. Arthur Clark, Jr., Esq., for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: Respondent determined deficiencies in the income tax liability of The Montgomery Co. for the calendar years 1953 and 1955 in the amounts of $7,975.67 and $80.30, respectively.
The…
2Cases cited7 opinions
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
- Hillside Nat'l Bank v. CommissionerUnited States Tax Court · 1961
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