Legal Opinion
IDI Management, Inc. v. Commissioner
United States Tax Court
Decided October 25, 1977No. Docket No. 6830-74UnpublishedCited by 1 opinion
1Opinion of the Court
IDI MANAGEMENT, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
IDI Management, Inc. v. Commissioner
Docket No. 6830-74.
United States Tax Court
T.C. Memo 1977-369; 1977 Tax Ct. Memo LEXIS 71; 36 T.C.M. (CCH) 1482; T.C.M. (RIA) 770369;
October 25, 1977, Filed
William R. Seaman and Ronald E. Heinlen, for the petitioner.
Conley G. Wilkerson, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Year
Deficiency
1963
$ 75,297.04
1964
1,837.35
1965
226,925.69
1966
2Cases cited24 opinions
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Steadman v. Comm'rUnited States Tax Court · 1968
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
- Underhill v. CommissionerUnited States Tax Court · 1966
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- D. N. Stafford and Flora C. Stafford v. United StatesCourt of Appeals for the Fifth Circuit · 1980