Legal Opinion
Berwindmoor S.S. Co. v. Commissioner
United States Tax Court
Decided February 29, 1944No. Docket Nos. 97339, 97340Unpublished
1Opinion of the Court
Berwindmoor Steamship Company, Inc. v. Commissioner. Berwindmoor Steamship Company, Ltd. v. Commissioner.
Berwindmoor S.S. Co. v. Commissioner
Docket Nos. 97339, 97340.
United States Tax Court
1944 Tax Ct. Memo LEXIS 341; 3 T.C.M. (CCH) 183; T.C.M. (RIA) 44063;
February 29, 1944
Henry Brach, C.P.A., 19 Rector St., New York, N.Y., for the petitioners. Henry C. Clark, Esq., for the respondent.
LEECH
Memorandum Findings of Fact and Opinion
LEECH, Judge: These proceedings were not consolidated. Docket No. 97339 involves deficiencies determined against the petitioner as transferee. It has been stipulated…
2Cases cited12 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Briarly v. CommissionerUnited States Board of Tax Appeals · 1933
- Blenheim Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Scranton, Lackawanna Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Taylor v. CommissionerUnited States Board of Tax Appeals · 1937
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