1. Home
  2. Browse Decisions
  3. T.C.
  4. 2 T.C.
  5. 2 T.C. 516 (1943)
 

FIFTH AVENUE-14TH STREET CORPORATION v. COMMISSIONER

Docket No. 108789.

2 T.C. 516 (1943)

FIFTH AVENUE-14TH STREET CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 6, 1943.

Attorney(s) appearing for the Case

Harry Friedman, Esq., for the petitioner.

Conway Kitchen, Esq., for the respondent.

This proceeding involves the redetermination of the following deficiencies in income tax:

1935 ----------------------------------------   $1,105.92
1936 ----------------------------------------    2,669.40
1937 ----------------------------------------    2,815.99

The issue is whether the petitioner realized income in the amounts by which the face value of certain mortgage certificates issued by the petitioner's mortgagee exceed the prices at which...

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