From Casetext: Smarter Legal ResearchProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19454 T.C. 1291 (U.S.T.C. 1945)Copy CitationDownload PDFCheck TreatmentOpinion 1945. Summaries ofProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19454 T.C. 1291 (U.S.T.C. 1945)Case details forProceedings Disposed of Upon Memorandum OpinionsCase DetailsFull title:PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONSCourt:United States Tax CourtDate published: Jan 1, 1945CitationsCopy Citation4 T.C. 1291 (U.S.T.C. 1945)Citing CasesUnited States v. GavinThe Government's contention is that such a conclusion is erroneous because (1) the facts do not warrant a…1 Citing Cases