1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 411 (1945)
 

KNOX v. COMMISSIONER

Docket No. 107622.

4 T.C.M. 411 (1945)

Seymour H. Knox v. Commissioner.

United States Tax Court.

Entered April 20, 1945.

Attorney(s) appearing for the Case

Ralph M. Andrews, Esq., 1330 Marine Trust Bldg., Buffalo, N. Y., and Daniel G. Yorkey, Esq., for the petitioner. Walt Mandry, Esq., for the respondent.

Supplemental Memorandum Opinion

STERNHAGEN, Judge:

This proceeding was decided by this court in an opinion promulgated February 11, 1943, 1 T.C. 575 [Dec. 12,967], upon the authority of Helvering v. Stuart, 317 U.S. 154 [42-2 USTC ¶ 9750]. After the enactment on February 25, 1944, of Section 134, Revenue Act of 1943, amending Section 167, Internal Revenue Code, the case was upon...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases