Legal Opinion
Concord Instruments Corp. v. Commissioner
United States Tax Court
Decided May 31, 1994No. Docket Nos. 15863-90, 2294-91, 20520-91UnpublishedCited by 7 opinions
1Opinion of the Court
CONCORD INSTRUMENTS CORPORATION, f.k.a. CONCORD CONTROL, INC., ET Al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Concord Instruments Corp. v. Commissioner
Docket Nos. 15863-90, 2294-91, 20520-91
United States Tax Court
T.C. Memo 1994-248; 1994 Tax Ct. Memo LEXIS 244; 67 T.C.M. (CCH) 3036;
May 31, 1994, Filed
For petitioner: Michael I. Saltzman and Barbara T. Kaplan.
For respondent: Nancy B. Herbert and Jeffrey L. Bassin.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies and additions to tax in petitioner's Federal income tax as…
2Cases cited87 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. GilmoreSupreme Court of the United States · 1963
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
82 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hood v. CommissionerUnited States Tax Court · 2000
- Joseph M. McKenney v. United StatesCourt of Appeals for the Eleventh Circuit · 2020
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1994
- Henao v. Comm'rUnited States Tax Court · 2016
- Hood v. CommissionerUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.