Legal Opinion
Rudolph Inv. Corp. v. Commissioner
United States Tax Court
Decided June 12, 1972No. Docket Nos: 4798-70, 4799-70, 4800-70UnpublishedCited by 2 opinions
1Opinion of the Court
Rudolph Investment Corporation1 v. Commissioner.
Rudolph Inv. Corp. v. Commissioner
Docket Nos: 4798-70, 4799-70, 4800-70.
United States Tax Court
T.C. Memo 1972-129; 1972 Tax Ct. Memo LEXIS 130; 31 T.C.M. (CCH) 573; T.C.M. (RIA) 72129;
June 12, 1972
David R. Frazer and John C. King, for the petitioners. Dennis C. DeBerry, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: In these consolidated cases the respondent determined the following Federal income tax deficiencies:
Year
Petitioner
Dkt. No.
Ended
Deficiency
Rudolph Investment Corporation
4798-70
12-31-66
$18,962.59
12-31-67
19…
2Cases cited14 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Rushing v. CommissionerUnited States Tax Court · 1969
- W. B. Rushing v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- A. R. Lantz Co., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gary Everson and Mary Everson v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Gary Everson and Mary Everson v. United StatesCourt of Appeals for the Ninth Circuit · 1997