45 T.C. 566 (1966), 563-63, Siegel v. C. I. R.

Citation: 45 T.C. 566

Opinion Judge: ( 25,000 Raum, Judge:

Party Name: SAM SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Hugh F. Culverhouse, Arthur J. England, Jr., and George H. DeCarion, for the petitioner. Edwin A. Easton and George L. Hudspeth, for the respondent.

Case Date: March 21, 1966

Court: U.S. Tax Court

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45 T.C. 566 (1966), 563-63, Siegel v. C. I. R.

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Federal Cases - 144 F.2d 466 (2nd Cir. 1944), 384, National Investors Corporation v. Hoey
Federal Cases - 351 F.2d 452 (9th Cir. 1965), 18950, Nutt v. C.I.R.
Federal Cases - 33 T.C. 582 (1959), 60020, Aldon Homes, Inc. v. C. I. R.
Federal Cases - 39 T.C. 231 (1962), 77669, Nutt v. C. I. R.
Federal Cases - 319 U.S. 436 (1943), 660, Moline Properties, Inc. v. Commissioner of Internal Revenue