ANDEREGG v. COMMISSIONER
United States Tax Court
Held: Investment by petitioner in CM Corporation was not worthless in 1963. Heldfurther: Penalty for late filing pursuant to sec. 6651(a), I.R.C. 1954, upheld.
1Opinion of the Court
RUBEN H. AND MARIE M. ANDEREGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ANDEREGG v. COMMISSIONER
Docket No. 681-74.
United States Tax Court
T.C. Memo 1978-509; 1978 Tax Ct. Memo LEXIS 9; 37 T.C.M. (CCH) 1851-90;
December 26, 1978, Filed
Held: Investment by petitioner in CM Corporation was not worthless in 1963. Heldfurther: Penalty for late filing pursuant to sec. 6651(a), I.R.C. 1954, upheld.
Alvin S. Malmon, for the petitioners.
James C. Lanning, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: The Commissioner determined deficiencies in petitioners'…
2Cases cited9 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
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