Legal Opinion
Bollinger v. Commissioner
United States Tax Court
Decided March 15, 1963No. Docket No. 89402Unpublished
1Opinion of the Court
Jesse C. Bollinger and Clara V. Bollinger v. Commissioner.
Bollinger v. Commissioner
Docket No. 89402.
United States Tax Court
T.C. Memo 1963-75; 1963 Tax Ct. Memo LEXIS 267; 22 T.C.M. (CCH) 324; T.C.M. (RIA) 63075;
March 15, 1963
Ralph H. Logan, Esq., 506 West Jefferson St., Louisville, Ky., for the petitioners. Arthur N. Mindling, Esq., for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: Respondent determined deficiencies in income tax and additions to tax of the petitioners for the calendar years 1945 through 1954 as follows:
Additions to Tax
1939 Code
1954 Code
Sec.
Sec. 294
S…
2Cases cited13 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Pigman v. CommissionerUnited States Tax Court · 1958
- Sutherland v. CommissionerUnited States Tax Court · 1959
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