Legal Opinion
Petrozello Co. v. Commissioner
United States Tax Court
Decided May 5, 1983No. Docket No. 2766-80UnpublishedCited by 1 opinion
1Opinion of the Court
PETROZELLO COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Petrozello Co. v. Commissioner
Docket No. 2766-80.
United States Tax Court
T.C. Memo 1983-250; 1983 Tax Ct. Memo LEXIS 537; 46 T.C.M. (CCH) 63; T.C.M. (RIA) 83250;
May 5, 1983.
John J. O'Toole, for the petitioner.
Robert B. Marino, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined corporate income tax deficiencies of $13,623, $15,664, and $44,259 for petitioner's respective fiscal years ending September 30, 1974, September 30, 1975, and September 30, 1976. The sole issue…
2Cases cited41 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
36 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988