1. Home
  2. Browse Decisions
  3. T.C.
  4. 34 T.C.
  5. 34 T.C. 447 (1960)
 

CENTRAL BUILDING AND LOAN ASSOCIATION v. COMMISSIONER

Docket No. 77281.

34 T.C. 447 (1960)

CENTRAL BUILDING AND LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 7, 1960.

Attorney(s) appearing for the Case

Robert H. Walker, Esq., for the petitioner.

John O. Hargrove, Esq., for the respondent.

WITHEY, Judge:

A deficiency in petitioner's income tax for the taxable year ended June 30, 1956, has been determined by respondent in the amount of $7,821.11. The primary issue is whether respondent has erred in failing to treat as exempt, income derived by petitioner after its adoption of a plan of complete liquidation. Should our decision be that respondent has not so erred, an ancillary issue is whether the assessment of the deficiency is barred by a statute...

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