Legal Opinion
Hart Schaffner & Marx & Subsidiaries v. Commissioner
United States Tax Court
Decided June 21, 1982No. Docket Nos. 16474-79, 16475-79, 16476-79Unpublished
1Opinion of the Court
HART SCHAFFNER & MARX AND SUBSIDIARIES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hart Schaffner & Marx & Subsidiaries v. Commissioner
Docket Nos. 16474-79, 16475-79, 16476-79.
United States Tax Court
T.C. Memo 1982-348; 1982 Tax Ct. Memo LEXIS 405; 44 T.C.M. (CCH) 184; T.C.M. (RIA) 82348;
June 21, 1982.
Edward C. Rustigan and Martin G. Rosenstein, for the petitioners.
Seymour I. Sherman and Val J. Albright, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:2 In these consolidated cases respondent determined the following deficiencies in…
2Cases cited41 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
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