Legal Opinion

Scheefer v. Commissioner

United States Tax Court

Decided April 22, 1966No. Docket No. 451-65Unpublished

1Opinion of the Court

William Scheefer and Barbara Scheefer v. Commissioner.

Scheefer v. Commissioner

Docket No. 451-65.

United States Tax Court

T.C. Memo 1966-85; 1966 Tax Ct. Memo LEXIS 197; 25 T.C.M. (CCH) 474; T.C.M. (RIA) 66085;

April 22, 1966

Henry Gelles, Box 590, Lake Placid, N. Y., for the petitioners. Richard J. Grassgreen and Bernard Goldstein, for the respondent.

TANNENWALD

Memorandum Opinion

TANNENWALD, Judge: Respondent has determined a deficiency in petitioners' income taxes for the fiscal year ended January 31, 1961 in the amount of $1,096.45. The questions presented are:(1) The deductibility as ordinary…

2Cases cited20 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
  3. Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
  4. Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
  5. Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960

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