Aptitude Associates Incorporated v. Commissioner of Internal Revenue

324 F.2d 499
Court of Appeals for the Fourth Circuit·Decided November 11, 1963·No. 9034_1·Published·Cited by 4 cases

Opinion

PER CURIAM.

Careful consideration of this petition for review of a decision of the Tax Court of the United States and of certain other papers submitted by the taxpayer during the hearing brings us to the conviction that the Tax Court correctly found that the contested tax deficiencies had been properly assessed by the Commissioner. The decision of the Tax Court is affirmed for the reasons stated in its memorandum opinion filed November 28, 1962.

Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Aptitude Associates Incorporated v. Commissioner of Internal Revenue, 324 F.2d 499 (4th Cir. 1963).

324 F.2d 499 (Aptitude Associates Incorporated v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Rembusch v. Commissioner
1979 T.C. Memo. 73 (U.S. Tax Court, 1979)
Liflans Corporation v. The United States
390 F.2d 965 (Court of Claims, 1968)
Luhring Motor Co. v. Commissioner
42 T.C. 732 (U.S. Tax Court, 1964)