Legal Opinion
Hammonton Inv. & Mortg. Co. v. Commissioner
United States Tax Court
Decided October 30, 1959No. Docket No. 66443Unpublished
1Opinion of the Court
Hammonton Investment and Mortgage Company v. Commissioner.
Hammonton Inv. & Mortg. Co. v. Commissioner
Docket No. 66443.
United States Tax Court
T.C. Memo 1959-212; 1959 Tax Ct. Memo LEXIS 40; 18 T.C.M. (CCH) 1025; T.C.M. (RIA) 59212;
October 30, 1959
Logan Morris, Esq., 1240 Land Title Building, Philadelphia, Pa., for the petitioner. George H. Bowers, Jr., Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: This proceeding involves deficiencies in income tax and an addition thereto for the years and in the amounts as set forth below:
Addition to Tax
Year
Deficiency
2Cases cited3 opinions
- Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
- S. W. Coe & Co. v. V. Y. Dallman, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Carnie-Goudie Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1930