SHUBERT v. COMMISSIONER

Docket Nos. 91443, 91444.

41 T.C. 243 (1963)

JACOB J. SHUBERT, TRANSFEREE, AND E. F. G. CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 21, 1963.


Attorney(s) appearing for the Case

Gerald Schoenfeld and William W. Schneck, for the petitioners.

Bernard Goldstein, for the respondent.


HARRON, Judge:

In docket No. 91444, E. F. G. Corp., the respondent determined for the year 1955, deficiencies in income tax and personal holding company tax in the total amount of $17,245.96, of which the personal holding company tax is $14,053.56. The question is whether 19. F. G. Corp. is entitled to a deduction in 1955 for interest under section 163(a), 1954 Code, in the amount of $20,000. The claimed deduction in 1955 relates to interest on a deficiency...

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