Legal Opinion

Vulcan Steam Forging Co. v. Commissioner

United States Tax Court

Decided February 3, 1976No. Docket Nos. 974-73, 3149-74Unpublished

1Opinion of the Court

VULCAN STEAM FORGING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Vulcan Steam Forging Co. v. Commissioner

Docket Nos. 974-73, 3149-74.

United States Tax Court

T.C. Memo 1976-29; 1976 Tax Ct. Memo LEXIS 375; 35 T.C.M. (CCH) 110; T.C.M. (RIA) 760029;

February 3, 1976, Filed

Albert R. Mugel and Samuel J. Palisano, for the petitioner.

George W. Connelly, Jr., for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: In these consolidated cases, respondent has determined the following deficiencies in petitioner's Federal income tax:

Docket No.

Taxab…

2Cases cited16 opinions

  1. United States v. Donruss Co.Supreme Court of the United States · 1969
  2. The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
  3. Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
  4. Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
  5. Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965

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