Legal Opinion
Chesapeake Mfg. Co. v. Commissioner
United States Tax Court
Decided March 12, 1964No. Docket Nos. 2406-62, 2407-62, 2408-62, 2409-62Unpublished
1Opinion of the Court
Chesapeake Manufacturing Company, Inc., et al. 1 v. Commissioner.
Chesapeake Mfg. Co. v. Commissioner
Docket Nos. 2406-62, 2407-62, 2408-62, 2409-62.
United States Tax Court
T.C. Memo 1964-214; 1964 Tax Ct. Memo LEXIS 276; 23 T.C.M. (CCH) 1284; T.C.M. (RIA) 64214;
March 12, 1964
R. Carleton Sharretts, Jr., Munsey Bldg., Baltimore, Md., for the petitioners. Francis O. McDermott, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent has determined deficiencies in the income tax of petitioners and an addition to tax under section 6651(a) of the Internal Revenue…
2Cases cited13 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Wilson v. CommissionerUnited States Tax Court · 1948
- United States v. Philadelphia Knitting Mills Co.Court of Appeals for the Third Circuit · 1921
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