GLASGOW VILLAGE DEVELOPMENT CORPORATION v. COMMISSIONER

Docket Nos. 80624, 80793.

36 T.C. 691 (1961)

GLASGOW VILLAGE DEVELOPMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARENCE T. WILSON AND JEWEL D. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 17, 1961.


Attorney(s) appearing for the Case

Urban C. Bergbauer, Jr., Esq., for the petitioners.

James H. Martin, Esq., for the respondent.


Respondent has determined deficiencies in the income taxes of petitioner Glasgow Village Development Corporation for the taxable years 1954 through 1957 in the amounts of $14,799.88, $24,558.16, $3,853.98, and $16,639.08, respectively. Respondent has also determined deficiencies in the joint individual income taxes of petitioners Clarence T. and Jewel D. Wilson for the years 1955 and 1956 in the amounts of $11,416.72 and $10,363.94, respectively.

Certain concessions...

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