GEORGE SCHAEFER & SONS, INC. v. COMMISSIONER

Docket No. 36312.

12 T.C.M. 366 (1953)

George Schaefer & Sons, Inc. v. Commissioner.

United States Tax Court.

April 6, 1953.


Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 420 Lexington Avenue, New York, N. Y., for the petitioner. Francis J. Butler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies in income tax against the petitioner in the amounts of $124.62 and $10,008.12 for the taxable years ended December 31, 1946 and 1947, respectively.

All of the issues raised by the pleadings have been resolved by agreement save one, i. e., whether the sum of $25,000 paid by the petitioner in 1947 to the Administrator, Office of Price Administration, in...

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