1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 14 T.C.M.
  5. 14 T.C.M. 601 (1955)
 

PIER MANAGEMENT CORPORATION v. COMMISSIONER

Docket Nos. 50756, 50820.

14 T.C.M. 601 (1955)

T.C. Memo. 1955-160

Pier Management Corporation v. Commissioner.

United States Tax Court.

Filed June 20, 1955.

Attorney(s) appearing for the Case

Bradford S. Magill, Esq., for the petitioner. Robert J. Cowan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for 1948 and 1949 in the amounts of $416.55, and $95.41, respectively. One adjustment of the respondent for each year is not contested. The petitioner contends that respondent erred in disallowing a deduction for interest in each year in the amounts of $570, and $414.83, respectively. The only question...

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