Legal Opinion
Sewell v. Commissioner
United States Tax Court
Decided February 7, 1944No. Docket Nos. 112298, 112299, 112339Unpublished
1Opinion of the Court
W. P. Sewell v. Commissioner. R. B. Sewell v. Commissioner. Estate of R. A. Sewell, Josephine M. Sewell, Executrix v. Commissioner.
Sewell v. Commissioner
Docket Nos. 112298, 112299, 112339.
United States Tax Court
1944 Tax Ct. Memo LEXIS 380; 3 T.C.M. (CCH) 106; T.C.M. (RIA) 44040;
February 7, 1944
Wilton H. Wallace, Esq., and E. F. Colladay, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.
DISNEY
Memorandum Findings of Fact and Opinion
DISNEY, Judge: These proceedings, consolidated for opinion, are for the redetermination of the following income tax deficiencies and penalties.
Do…
2Cases cited15 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Allen-West Commission Co. v. GrumblesCourt of Appeals for the Eighth Circuit · 1904
- Court Holding Co. v. CommissionerUnited States Tax Court · 1943
- Mellon v. CommissionerUnited States Board of Tax Appeals · 1937
- Godwin v. CommissionerUnited States Board of Tax Appeals · 1936
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