Legal Opinion

Beale v. Commissioner

United States Tax Court

Decided April 9, 1946No. Docket Nos. 103811, 103812, 103813, 103814Unpublished

1Opinion of the Court

J. I. Beale, Jr. v. Commissioner. R. I. Beale v. Commissioner. Estate of James Chesley Beale, Mrs. Alice Lewis Beale, Administratrix v. Commissioner. Cyrus W. Beale v. Commissioner.

Beale v. Commissioner

Docket Nos. 103811, 103812, 103813, 103814.

United States Tax Court

1946 Tax Ct. Memo LEXIS 223; 5 T.C.M. (CCH) 274; T.C.M. (RIA) 46087;

April 9, 1946

Wilton H. Wallace, Esq., and E. F. Colladay, Esq., for petitioners. Royal E. Maiden, Jr., Esq., and Lloyd C. Hooks, Esq., for respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: These consolidated proceedings involve unjust enrichment…

2Cases cited5 opinions

  1. Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
  2. Insular Sugar Refining Corp. v. CommissionerUnited States Tax Court · 1944
  3. Wilson Athletic Goods Mfg. Co. v. CommissionerUnited States Tax Court · 1943
  4. Lantz Bros. v. CommissionerUnited States Tax Court · 1945
  5. Clinchfield Coal Corp. v. CommissionerUnited States Board of Tax Appeals · 1942

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