From Casetext: Smarter Legal ResearchProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19455 T.C. 1390 (U.S.T.C. 1945)Copy CitationDownload PDFCheck TreatmentOpinion 1945. Summaries ofProceedings Disposed of Upon Memorandum OpinionsUnited States Tax CourtJan 1, 19455 T.C. 1390 (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 Citation5 T.C. 1390 (U.S.T.C. 1945)Citing CasesGirard Trust Co. v. United StatesTo like effect is Motor Products Corp. v. Commissioner, 47 B.T.A. 983, affirmed 6 Cir., 142 F.2d 449, in…1 Citing Cases