PLASTIC BINDING CORPORATION v. COMMISSIONER

Docket Nos. 117-65, 7124-65.

26 T.C.M. 687 (1967)

T.C. Memo. 1967-149

Plastic Binding Corporation v. Commissioner. Bertha I. Spinner v. Commissioner.

United States Tax Court.

Filed July 13, 1967.


Attorney(s) appearing for the Case

Maurice P. Wolk, for the petitioner in docket No. 117-65. Bernard H. Sokol, for the petitioner in docket No. 7124-65. James F. Hanley, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency in petitioner Bertha I. Spinner's Federal income tax of $12,461.74 for 1961 and $9,764.02 for 1962. In the case of Plastic Binding Corporation, he determined a deficiency in Federal income tax of $14,820 for its taxable year ending September 30, 1961, and $7,410 for its taxable year ending September 30, 1962.

In these consolidated proceedings, the issues...

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