1. Home
  2. Browse Decisions
  3. T.C.
  4. 35 T.C.
  5. 35 T.C. 922 (1961)
 

SHORT v. COMMISSIONER

Docket Nos. 75849, 75850.

35 T.C. 922 (1961)

FRANK B. SHORT AND KATHERINE F. SHORT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD L. COLEMAN AND BETTY B. COLEMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 14, 1961.

Attorney(s) appearing for the Case

W. Y. Wilkins, Esq., and L. C. Dodge, CPA, for the petitioners.

Richard C. Forman, Esq., for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in the income tax of the petitioners for 1950 as follows:

             Petitioner                              Deficiency

Frank B. Short and Katherine F. Short ------------   $25,444.22
Richard L. Coleman and Betty B. Coleman ----------    23,318.08

The sole issue to be decided is whether Edgewood Knoll Apartments, Inc., and Coleman Apartments, Inc., are collapsible corporations...

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