1. Home
  2. Browse Decisions
  3. T.C.
  4. 17 T.C.
  5. 17 T.C. 942 (1951)
 

SOUTHERN OHIO SAVINGS BANK & TRUST CO. v. COMMISSIONER

Docket Nos. 27157, 29936.

17 T.C. 942 (1951)

MAIN-HAMMOND LAND TRUST, THE SOUTHERN OHIO SAVINGS BANK & TRUST CO., TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ORPHEUM THEATRE LAND TRUST, THE SOUTHERN OHIO SAVINGS BANK & TRUST CO., TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 6, 1951.

Attorney(s) appearing for the Case

Leo Weinberger, Esq., and Jerome Frank, Esq., for the petitioners.

Lyman G. Friedman, Esq., for the respondent.

These cases were consolidated for hearing, and respondent has moved that the petitions be dismissed for the reason that both trusts have previously been terminated and that petitioners are not the proper parties to continue the proceedings.

The Main-Hammond Land Trust case, Docket No. 27157, involves a deficiency in income tax for the fiscal year ended June 30, 1949, in the amount of $1,940.77.

The Orpheum Theatre...

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