The W. v. Commissioner

U.S. Tax Court

The W. v. Commissioner

12 T.C.M. 40, 1953 Tax Ct. Memo LEXIS 398

CourtUnited States Tax Court

DecidedJanuary 26, 1953

DocketDocket No. 32817.

StatusUnpublished

This text of 12 T.C.M. 40 (The W. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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The W. v. Commissioner, 12 T.C.M. 40, 1953 Tax Ct. Memo LEXIS 398 (tax 1953).

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The W. L. Maxson Corporation v. Commissioner.

The W. v. Commissioner

Docket No. 32817.

United States Tax Court

1953 Tax Ct. Memo LEXIS 398; 12 T.C.M. (CCH) 40; T.C.M. (RIA) 53021;

January 26, 1953

*398 Fred R. Tansill, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

RAUM

Memorandum Opinion

RAUM, Judge: All of the facts have been stipulated. This case raises no issue that was not also present in Lewyt Corporation, 18 T.C. 1245. We recognize that the Court of Claims in a 3-2 decision has more recently taken a different view of the basic question in Olympic Radio and Television Inc. v. United States, 104 Fed. Supp. 109. However, the Lewyt case represents the law in this Court, and the present case must be disposed of in like manner.

Decision will be entered under Rule 50.

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The W. L. Maxson Corporation v. Commissioner.

The W. v. Commissioner

Docket No. 32817.

United States Tax Court

1953 Tax Ct. Memo LEXIS 398; 12 T.C.M. (CCH) 40; T.C.M. (RIA) 53021;

January 26, 1953

*398 Fred R. Tansill, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

RAUM

Memorandum Opinion

RAUM, Judge: All of the facts have been stipulated. This case raises no issue that was not also present in Lewyt Corporation, 18 T.C. 1245. We recognize that the Court of Claims in a 3-2 decision has more recently taken a different view of the basic question in Olympic Radio and Television Inc. v. United States, 104 Fed. Supp. 109. However, the Lewyt case represents the law in this Court, and the present case must be disposed of in like manner.

Decision will be entered under Rule 50.

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12 T.C.M. 40, 1953 Tax Ct. Memo LEXIS 398, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-w-v-commissioner-tax-1953.

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