BIRITZ CONSTRUCTION CO. v. COMMISSIONER

Docket Nos. 1054-65, 1055-65.

25 T.C.M. 1175 (1966)

T.C. Memo. 1966-227

J. S. Biritz Construction Co. v. Commissioner. Joseph S. Biritz and Dorothy Biritz v. Commissioner.

United States Tax Court.

Filed October 18, 1966.


Attorney(s) appearing for the Case

Oliver W. Schneider and Donald H. Whaley, 7701 Forsyth, Clayton, Mo., for the petitioners. Sheldon Chertow, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of petitioner J. S. Biritz Construction Co. in the amount of $371.76 for each of its taxable years ended February 28, 1959, and February 29, 1960, and determined a deficiency in the income tax of petitioners Joseph S. Biritz and Dorothy Biritz in the amount of $4,863.65 for the calendar year 1960.

The issues for decision are:

(1) Whether...

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