Coastal Shipping Co. v. Commissioner

COASTAL SHIPPING CO., INC., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coastal Shipping Co. v. Commissioner

Docket No. 8197-78.

United States Tax Court

T.C. Memo 1981-382; 1981 Tax Ct. Memo LEXIS 357; 42 T.C.M. (CCH) 481; T.C.M. (RIA) 81382;

July 28, 1981.

Frank C. McClanahan, III, and Robert E. Langley, for the respondent.

DAWSON

MEMORNADUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion for entry of decision for the deficiencies in tax and for…