Legal Opinion
Sears Oil Co. v. Commissioner
United States Tax Court
Decided February 25, 1965No. Docket No. 374-63Unpublished
1Opinion of the Court
Sears Oil Co., Inc. v. Commissioner.
Sears Oil Co. v. Commissioner
Docket No. 374-63.
United States Tax Court
T.C. Memo 1965-39; 1965 Tax Ct. Memo LEXIS 293; 24 T.C.M. (CCH) 207; T.C.M. (RIA) 65039;
February 25, 1965
Richard O'C. Kehoe, 516 Mayro Bldg., Utica, N. Y., for the petitioners. Stephen M. Miller, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The Commissioner has determined deficiencies in the income taxes of petitioner for the taxable years 1957 and 1958 in the respective amounts of $60,637.40 and $51,560.74.
The issues to be decided are (1) whether…
2Cases cited12 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
- Nemours Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
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