Legal Opinion

Commercial Capital Corp. v. Commissioner

United States Tax Court

Decided August 26, 1968No. Docket Nos. 4098-65, 4213-65, 4214-65, 4308-65Unpublished

1Opinion of the Court

Commercial Capital Corporation, et al. 1 v. Commissioner.

Commercial Capital Corp. v. Commissioner

Docket Nos. 4098-65, 4213-65, 4214-65, 4308-65.

United States Tax Court

T.C. Memo 1968-186; 1968 Tax Ct. Memo LEXIS 113; 27 T.C.M. (CCH) 897; T.C.M. (RIA) 68186;

August 26, 1968. FILED

Stephen L. Packard, 350 5th Ave., New York, N. Y., for the petitioners. John B. Murray, Jr., for the respondent. 898

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' income taxes as follows:

Name of Petitioner

Docket

Year Ending

1…

2Cases cited23 opinions

  1. Healy v. CommissionerSupreme Court of the United States · 1953
  2. Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
  3. Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
  4. Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
  5. United States v. Haskel Engineering & Supply CompanyCourt of Appeals for the Ninth Circuit · 1967

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