Weinberg v. Commissioner
United States Tax Court
Petitioner's purported assignment of growing crops to his several newly formed corporations held, in fact, assignments of the proceeds from the sale of such crops and the income from such sales held taxable to petitioner.
1Opinion of the Court
Withey, Judge:
These proceedings involve income tax deficiencies and additions to tax under section 6651(a) of the Internal Revenue Code of 1954 as follows:
Petitioner Taxable year Deficiency Addition to tax, sec. 6651(a)
Weinberg, Adolph, et ux„ docket No. 93361_ 1955_ 1956__ $316,348.02
Sugar Daddy, Inc., docket No. 93363_ 4/22-7/31/55. Ended 7/31/56... Ended 7/31/67... 5,041.67 3,880.61 None
Vegetable Panning Co., docket No. 93354_ 3/4-3/31/55_ Ended 3/31/56... 944.61 3,569.95 $413.42
A. W. Farms Co., docket No. 93362_ 3/9-6/30/55. Ended 6/30/56... Ended 6/30/57... 3,539.63 4,503.23 None
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2Cases cited14 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. EubankSupreme Court of the United States · 1941
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
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3Cited by18 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- E. I. Du Pont de Nemours & Co. v. United StatesUnited States Court of Claims · 1973
- Bijou Park Properties, Inc. v. CommissionerUnited States Tax Court · 1966
13 more not listed; retrieve them via the Exa API.