Legal Opinion
Field v. Commissioner
United States Tax Court
Decided September 7, 1971No. Docket No. 2575-69Unpublished
1Opinion of the Court
Crosby Field v. Commissioner.
Field v. Commissioner
Docket No. 2575-69.
United States Tax Court
T.C. Memo 1971-225; 1971 Tax Ct. Memo LEXIS 106; 30 T.C.M. (CCH) 961; T.C.M. (RIA) 71225;
September 7, 1971, Filed.
Robert Ash and Carl F. Bauersfeld 1921 Eye St. N.W. Washington D.C. for the petitioner. Patrick E. Whelan, for the respondent.
QUEALY
Memorandum Findings of Fact and Opinion
QUEALY, Judge: The respondent determined a deficiency in the Federal income tax of the petitioner for the taxable year 1966 in the amount of $107,115.93.
The petitioner has conceded the disallowance of entertainment…
2Cases cited9 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Lowe v. CommissionerUnited States Tax Court · 1965
- Thompson v. CommissionerUnited States Board of Tax Appeals · 1928
- Kuehner v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1954
- Morco Corporation, Successor to Oceanic Investing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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