1. Home
  2. Browse Decisions
  3. T.C.
  4. 49 T.C.
  5. 49 T.C. 461 (1968)
 

FEINGOLD v. COMMISSIONER

Docket No. 6992-65.

49 T.C. 461 (1968)

MAX FEINGOLD AND GERTRUDE FEINGOLD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 7, 1968.

Attorney(s) appearing for the Case

Noah Seedman, for the petitioners.

Agatha J. Vorsanger, for the respondent.

SIMPSON, Judge:

The respondent determined deficiencies in the petitioners' income tax for the calendar year 1961 in the amount of $1,509.91 and for the calendar year 1962 of $3,937.45. The principal question in this case is whether an election by a small business corporation under subchapter S of the Internal Revenue Code of 19541 terminated by reason of its having derived more than 20 percent of its gross receipts from "rents....

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