Legal Opinion
Powder Mill Realty Trust v. Commissioner
United States Tax Court
Decided July 9, 1973No. Docket No. 2955-71UnpublishedCited by 5 opinions
1Opinion of the Court
POWDER MILL REALTY TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powder Mill Realty Trust v. Commissioner
Docket No. 2955-71.
United States Tax Court
T.C. Memo 1973-149; 1973 Tax Ct. Memo LEXIS 137; 32 T.C.M. (CCH) 707; T.C.M. (RIA) 73149;
July 9, 1973, Filed
Herbert S. Urbach and Edward D. Grayson, for the petitioner.
Robert B. Dugan, for the respondent.
Raum
MEMORANDUM FINDINGS OF FACT AND OPINION
The Commissioner determined deficiencies in petitioner's tax as follows:
Taxable year
Income tax
Accumulated earnings
Total
ending March 31
(sec. 531) tax
1966
$ -0-
$10,533.92
$10,533.92
1967
844.80
2Cases cited28 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Commonwealth Coatings Corp. v. Continental Casualty Co.Supreme Court of the United States · 1969
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rutter v. CommissionerUnited States Tax Court · 1983
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- 31 West 53rd Street Corp. v. CommissionerUnited States Tax Court · 1974
- Hamabe Realty Corp. v. CommissionerUnited States Tax Court · 1974
- Rutter v. CommissionerUnited States Tax Court · 1983