Legal Opinion
Seaboard C. L. R. Co. v. Commissioner
United States Tax Court
Decided December 21, 1987No. Docket No. 4870-75Unpublished
1Opinion of the Court
SEABOARD COAST LINE RAILROAD COMPANY, SUCCESSOR BY MERGER TO ATLANTIC COAST LINE RAILROAD COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Seaboard C. L. R. Co. v. Commissioner
Docket No. 4870-75.
United States Tax Court
T.C. Memo 1987-615; 1987 Tax Ct. Memo LEXIS 660; 54 T.C.M. (CCH) 1334; T.C.M. (RIA) 87615;
December 21, 1987.
George K. Dunham,1 for the petitioner.
William R. McCants, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In the statutory notice of deficiency dated March 11, 1975, respondent determined deficiencies in income tax as…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Boston Elevated Ry. CoCourt of Appeals for the First Circuit · 1952
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