From Casetext: Smarter Legal ResearchProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19431 T.C. 1214 (U.S.T.C. 1943)Copy CitationDownload PDFCheck TreatmentOpinion 1943. Summaries ofProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19431 T.C. 1214 (U.S.T.C. 1943)Case details forProceedings Disposed of Upon Memorandum OpinionsCase DetailsFull title:PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONSCourt:United States Tax CourtDate published: Jan 1, 1943CitationsCopy Citation1 T.C. 1214 (U.S.T.C. 1943)Citing Cases Tribune Publ'g Co. v. Comm'r of Internal RevenueOn petitioner's books the debentures were carried as a liability under the heading of ‘Long Term Notes‘ and…11 Citing Cases