Legal Opinion
EMI Corp. v. Commissioner
United States Tax Court
Decided July 31, 1985No. Docket No. 1163-81UnpublishedCited by 2 opinions
1Opinion of the Court
EMI CORPORATION, AN ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
EMI Corp. v. Commissioner
Docket No. 1163-81.
United States Tax Court
T.C. Memo 1985-386; 1985 Tax Ct. Memo LEXIS 248; 50 T.C.M. (CCH) 569; T.C.M. (RIA) 85386;
July 31, 1985.
Leslie R. Bishop,Robert A. Hall, and Leonard S. DeFranco, for the petitioner.
Thomas E. Ritter, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's corporate income tax of $41,600.72, $49,041.66, and $104,576.55 for its respective fiscal years ending…
2Cases cited46 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
41 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Otto Candies, LLC v. United StatesDistrict Court, E.D. Louisiana · 2003