Legal Opinion

Wedum Supply Co. v. Commissioner

United States Tax Court

Decided August 29, 1990No. Docket No. 37280-86Unpublished

1Opinion of the Court

WEDUM SUPPLY COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wedum Supply Co. v. Commissioner

Docket No. 37280-86

United States Tax Court

T.C. Memo 1990-468; 1990 Tax Ct. Memo LEXIS 513; 60 T.C.M. (CCH) 629; T.C.M. (RIA) 90468;

August 29, 1990, Filed

Decision will be entered under Rule 155.

Phillip H. Martin, Linda M. Freyer, and J. Marquis Eastwood, for the petitioner.

Frank M. Schuler, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

By statutory notices of deficiency dated June 17, 1986, and July 1, 1986, respondent determined deficiencies as…

2Cases cited23 opinions

  1. Lucas v. American Code Co.Supreme Court of the United States · 1930
  2. Boehm v. CommissionerSupreme Court of the United States · 1945
  3. Achiro v. CommissionerUnited States Tax Court · 1981
  4. McSpadden v. CommissionerUnited States Tax Court · 1968
  5. Denver & Rio Grande Western Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960

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