Legal Opinion
Young Auto Parts v. Commissioner
United States Tax Court
Decided July 25, 1968No. Docket Nos. 3779-66 - 3781-66UnpublishedCited by 4 opinions
1Opinion of the Court
Young Auto Parts, et al. 1 v. Commissioner.
Young Auto Parts v. Commissioner
Docket Nos. 3779-66 - 3781-66.
United States Tax Court
T.C. Memo 1968-160; 1968 Tax Ct. Memo LEXIS 140; 27 T.C.M. (CCH) 778; T.C.M. (RIA) 68160;
July 25, 1968. Filed
Gregg M. Anderson, San Francisco, Calif., for the petitioners. Martin A. Schainbaum, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: In these consolidated proceedings respondent determined the following income tax deficiencies against petitioners:
Fiscal Year Ended
Petitioner
Docket No.
Sept. 30
Deficiency
Young Auto Parts
3779-66
1962
$…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Southern Dredging Corp. v. CommissionerUnited States Tax Court · 1970
- Thrifty Supply of Spokane, Inc. v. CommissionerUnited States Tax Court · 1976
- Southern Dredging Corp. v. CommissionerUnited States Tax Court · 1970
- Southern Dredging Corp. v. CommissionerUnited States Tax Court · 1970