Legal Opinion
Nor-Cal Adjusters v. Commissioner
United States Tax Court
Decided August 16, 1971No. Docket No. 5803-69UnpublishedCited by 2 opinions
1Opinion of the Court
Nor-Cal Adjusters, aka Nor-Cal Insurance Adjusters, formerly Hobson Adjusters, a corporation v. Commissioner.
Nor-Cal Adjusters v. Commissioner
Docket No. 5803-69.
United States Tax Court
T.C. Memo 1971-200; 1971 Tax Ct. Memo LEXIS 132; 30 T.C.M. (CCH) 837; T.C.M. (RIA) 71200;
August 16, 1971, filed.
Vernon K. Deming and Lee M. Galloway, for the petitioner. Nicholas G. Stucky, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined a deficiency in petitioner's corporate income tax for the fiscal year ended September 30, 1967, in the amount of…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Petro-Chem Marketing Co. v. United StatesUnited States Court of Claims · 1979
- Richlands Medical Ass'n v. Comm'rUnited States Tax Court · 1990