1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 944 (1954)
 

OCEANIC APARTMENTS, INC. v. COMMISSIONER

Docket No. 46687.

13 T.C.M. 944 (1954)

T. C. Memo. 1954-168

Oceanic Apartments, Inc. v. Commissioner.

United States Tax Court.

Filed October 11, 1954.

Attorney(s) appearing for the Case

Murray G. Cohen, Esq., Security Building, Miami, Fla., for the petitioner. Alben E. Carpens, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioner in the amounts of $22,444,39 and $11,576.81 for the fiscal years ending November 30, 1947 and 1948, respectively. The principal issue relates to the Commissioner's disallowance of deductions of $52,000 for the fiscal year 1947 and $34,259.63 for the fiscal year 1948 which petitioner had claimed as casualty losses arising from hurricanes...

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