Legal Opinion
Wilson v. Commissioner
United States Tax Court
Decided February 6, 1943No. Docket Nos. 103024, 103025, 105055, 105057UnpublishedCited by 1 opinion
1Opinion of the Court
F. A. Wilson v. Commissioner. Barbara Wilson v. Commissioner. Francis A. Wilson v. Commissioner. Barbara Wilson v. Commissioner.
Wilson v. Commissioner
Docket Nos. 103024, 103025, 105055, 105057.
United States Tax Court
1943 Tax Ct. Memo LEXIS 462; 1 T.C.M. (CCH) 571; T.C.M. (RIA) 43085;
February 6, 1943
Louis Janin, Esq., for the petitioners. T. M. Mather, Esq., for the respondent.
ARNOLD
Memorandum Opinion
ARNOLD, Judge: These consolidated proceedings involve deficiencies in income taxes and penalties as follows:
Docket
No.
Year
Deficiency
Penalty
103024
1936
$16,797.51
103025
1936
635.62
$ 158.91
25%
105055
1937
42…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Schafer v. HelveringSupreme Court of the United States · 1936
- Perkins v. CommissionerUnited States Board of Tax Appeals · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- The Cincinnati, New Orleans and Texas Pacific Railway Company v. The United StatesUnited States Court of Claims · 1970