Legal Opinion

M. Buten & Sons, Inc. v. Commissioner

United States Tax Court

Decided February 23, 1972No. Docket No. 126-69Unpublished

1Opinion of the Court

M. Buten & Sons, Inc. v. Commissioner.

M. Buten & Sons, Inc. v. Commissioner

Docket No. 126-69.

United States Tax Court

T.C. Memo 1972-44; 1972 Tax Ct. Memo LEXIS 208; 31 T.C.M. (CCH) 178; T.C.M. (RIA) 72044;

February 23, 1972, Filed.

Thomas P. Glassmoyer, Robert A. Hanamirian, 1719 Packard Bldg., Philadelphia, Pa., and Fred L. Rosenbloom, for the petitioner. Alan E. Cobb, for the respondent.

TANNENWALD

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge: Respondent determined deficiencies in petitioner's income tax as follows:

Taxable year

Deficiency asserted

1963

$1,176.42

1964

4,154.53

1965

604.46

Cert…

2Cases cited20 opinions

  1. Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
  2. O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
  3. United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
  4. Mennuto v. CommissionerUnited States Tax Court · 1971
  5. WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948

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