Legal Opinion
J.P. Sheahan Assoc., Inc. v. Commissioner
United States Tax Court
Decided April 23, 1992No. Docket No. 24300-90UnpublishedCited by 2 opinions
1Opinion of the Court
J. P. SHEAHAN ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
J.P. Sheahan Assoc., Inc. v. Commissioner
Docket No. 24300-90
United States Tax Court
T.C. Memo 1992-239; 1992 Tax Ct. Memo LEXIS 272; 63 T.C.M. (CCH) 2842;
April 23, 1992, Filed
Decision will be entered under Rule 155.
David J. Kolat, for petitioner.
Mark S. Pendery, for respondent.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in and additions to petitioner's Federal income tax for the taxable year ending May 31, 1987, as follows:
Additions To Tax
Deficiency
Sec. 6653
S…
2Cases cited26 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. HansenSupreme Court of the United States · 1959
- Mailman v. CommissionerUnited States Tax Court · 1988
21 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hewlett-Packard Company and Subsidiaries, Successor to Apollo Computer, Inc., and Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Jim Turin & Sons, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000