1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 992 (1961)
 

NORTHEAST COAL & DOCK CORP. v. COMMISSIONER

Docket No. 82141.

20 T.C.M. 992 (1961)

T.C. Memo. 1961-199

Northeast Coal & Dock Corporation v. Commissioner.

United States Tax Court.

Filed June 30, 1961.

Attorney(s) appearing for the Case

William H. Deck, Esq., Pennsylvania Bldg., Washington, D. C., for the petitioner. Charles T. Shea, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

The respondent has determined a deficiency in the petitioner's income tax for the year 1956 in the amount of $4,162.54. The only issue presented is whether the amount of $14,110.31 received by petitioner from another corporation to which petitioner leased facilities and furnished services for use in improving and expanding operating facilities is includible in petitioner's taxable income.

Findings...

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