Legal Opinion
Thompson v. Commissioner
United States Tax Court
Decided January 11, 1954No. Docket Nos. 25005, 25006PublishedCited by 17 opinions
Fair market value of certain war contracts determined.
1Opinion of the Court
SUPPLEMENTAL FINDINGS OF FACT AND OPINION SUR MANDATE.
Raum, Judge:
These cases are here on remand from the Court of Appeals for the Third Circuit. 205 F. 2d 73. The parties have stated that they do not wish to present any further evidence, but petitioners did request the opportunity for oral argument and the filing of additional briefs. Such request was granted. Oral argument was had; additional briefs have been filed and considered
The essential facts have already been found (18 T. C. 361). Both petitioners and respondent were asked whether either desired this Court to make any additional…
2Cases cited2 opinions
- United States Industrial Alcohol Co. v. HelveringCourt of Appeals for the Second Circuit · 1943
- Thompson v. Commissioner of Internal Revenue. Couse v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
3Cited by17 opinions
- Heyn v. CommissionerUnited States Tax Court · 1966
- Chamberlin v. CommissionerUnited States Tax Court · 1959
- North American Service Co. v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Murray Thompson, Commissioner of Internal Revenue v. Kibbey W. Couse, Murray Thompson v. Commissioner of Internal Revenue, Kibbey W. Couse v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
- Commissioner v. ThompsonCourt of Appeals for the Third Circuit · 1955
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