White v. Commissioner
United States Tax Court
Held, that a portion of the deficiency determined by the respondent, undisputed by the parties and due to standard issue adjustments, is not barred by the statute of limitations. Held, further, petitioner has failed to establish any right to relief under either section 721 or 722 (b) (4).
1Opinion of the Court
Maurice A. White, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent
White v. Commissioner
Docket No. 36562
United States Tax Court
28 T.C. 234; 1957 U.S. Tax Ct. LEXIS 198;
April 30, 1957, Filed
Decision will be entered for the respondent.
Held, that a portion of the deficiency determined by the respondent, undisputed by the parties and due to standard issue adjustments, is not barred by the statute of limitations. Held, further, petitioner has failed to establish any right to relief under either section 721 or 722 (b) (4).
Grover D. Rose, Esq., for the petitioner.
David H.…
2Cases cited8 opinions
- Geyer, Cornell & Newell, Inc. v. CommissionerUnited States Tax Court · 1946
- Soabar Co. v. CommissionerUnited States Tax Court · 1946
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Producers Crop Improv. Asso. v. CommissionerUnited States Tax Court · 1946
- Green Spring Dairy, Inc. v. CommissionerUnited States Tax Court · 1952
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