Legal Opinion
Harbor Medical Corp. v. Commissioner
United States Tax Court
Decided August 1, 1979No. Docket Nos. 3674-77, 3675-77, 3676-77UnpublishedCited by 1 opinion
1Opinion of the Court
HARBOR MEDICAL CORPORATION, ET AL; 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harbor Medical Corp. v. Commissioner
Docket Nos. 3674-77, 3675-77, 3676-77.
United States Tax Court
T.C. Memo 1979-291; 1979 Tax Ct. Memo LEXIS 234; 38 T.C.M. (CCH) 1144; T.C.M. (RIA) 79291;
August 1, 1979, Filed
Robert H. Weir, for the petitioners.
Jerome Borison, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax as follows:
Taxpayer
Year Ended
Amount
Harbor Medical
Corporation
June 30, 1974
$ 2,589.00
Harbor Medical
Corporation
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Ashby v. CommissionerUnited States Tax Court · 1968
- United States v. Haskel Engineering & Supply CompanyCourt of Appeals for the Ninth Circuit · 1967
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- DiDonato v. Comm'rUnited States Tax Court · 2013