Legal Opinion
Comtec Sys. v. Commissioner
United States Tax Court
Decided January 9, 1995No. Docket No. 24015-91Unpublished
1Opinion of the Court
COMTEC SYSTEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Comtec Sys. v. Commissioner
Docket No. 24015-91
United States Tax Court
T.C. Memo 1995-4; 1995 Tax Ct. Memo LEXIS 6; 69 T.C.M. (CCH) 1581;
January 9, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: Magda Abdo-Gomez.
For respondent: Avarian R. McKendrick.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a $ 172,888 deficiency in petitioner's Federal income tax for the taxable year ending August 31, 1988 (fiscal year 1988).
Following concessions, the issue for…
2Cases cited34 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Parker v. CommissionerUnited States Tax Court · 1986
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