Legal Opinion
F. C. Publication Liquidating Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 29, 1962No. 267, Docket 27310PublishedCited by 19 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
Taxpayer petitions this Court to review a decision of the Tax Court reported in 36 T.C. 836 (1961), upholding a determination of the Commissioner with respect to deficiencies in federal corporate income taxes for the fiscal years ended March 31, 1954, March 31, 1955, and for the short taxable year April 1 to June 7, 1955, in the total amount of $230,625.69 plus additions to tax in the amount of $2,028.78. Jurisdiction is conferred upon this court by Section 7482 of the Internal Revenue Code of 1954.
The only question presented is whether the decision, of the Tax…
2Cases cited11 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Mill Ridge Coal Company v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Urban Redevelopment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- VGS Corp. v. CommissionerUnited States Tax Court · 1977
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Supreme Investment Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- The Southland Corporation v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
14 more not listed; retrieve them via the Exa API.