Legal Opinion
Rondy, Inc. v. Commissioner
United States Tax Court
Decided August 8, 1995No. Docket No. 4325-94UnpublishedCited by 1 opinion
1Opinion of the Court
RONDY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rondy, Inc. v. Commissioner
Docket No. 4325-94.
United States Tax Court
T.C. Memo 1995-372; 1995 Tax Ct. Memo LEXIS 378; 70 T.C.M. (CCH) 332;
August 8, 1995, Filed
Decision will be entered for respondent.
Jerome J. Joondeph for petitioner.
Jeffry J. Erney, for respondent.
RAUM, Judge
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $ 155,282 deficiency in income taxes for petitioner's fiscal year ending September 30, 1989. The issue before us is whether section 481(a) 1 adjustments included in income during the year…
2Cases cited7 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Collins v. CommissionerUnited States Tax Court · 1974
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- MMC Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 2009