From Casetext: Smarter Legal ResearchProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 196238 T.C. 1044 (U.S.T.C. 1962)Copy CitationDownload PDFCheck TreatmentOpinion 1962. Summaries ofProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 196238 T.C. 1044 (U.S.T.C. 1962)Case details forProceedings Disposed of Upon Memorandum OpinionsCase DetailsFull title:PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONSCourt:United States Tax CourtDate published: Jan 1, 1962CitationsCopy Citation38 T.C. 1044 (U.S.T.C. 1962)Citing CasesCates v. C.I.R" The Tax Court's holding regarding this matter is a finding of fact and may be set aside on review only if…1 Citing Cases