JARIE CORPORATION v. COMMISSIONER

Docket No. 92345.

22 T.C.M. 726 (1963)

T.C. Memo. 1963-152

The Jarie Corporation, a Delaware corporation in dissolution v. Commissioner.

United States Tax Court.

Filed May 31, 1963.


Attorney(s) appearing for the Case

William E. Bardusch, Jr., for petitioner. Philip Shurman and Robert D. Whoriskey, for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $27,293.15 in income tax of the petitioner for 1958. The only issue for decision is whether the petitioner is exempt from tax under section 501(c)(3), Internal Revenue Code of 1954. The return was filed with the district director of internal revenue for the Lower Manhattan District of New York.

The parties have filed a stipulation of facts which is adopted as the findings...

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