Legal Opinion
Illinois Cereal Mills, Inc. v. Commissioner
United States Tax Court
Decided August 11, 1983No. Docket Nos. 1619-76, 3013-79UnpublishedCited by 3 opinions
1Opinion of the Court
ILLINOIS CEREAL MILLS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Illinois Cereal Mills, Inc. v. Commissioner
Docket Nos. 1619-76, 3013-79.
United States Tax Court
T.C. Memo 1983-469; 1983 Tax Ct. Memo LEXIS 316; 46 T.C.M. (CCH) 1001; T.C.M. (RIA) 83469;
August 11, 1983.
Warren C. Seieroe, for the petitioner.
Stephen J. Morrow, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's corporate income taxes as follows:
Fiscal Year Ending
Deficiency
9/30/72
$78,773.41
9/30/73
371,139.04
9/30/74
606,078.18
9/30/75
176,7…
2Cases cited67 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
62 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Duke Energy Natural Gas Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1991
- George L. Theophelis and Arlene Theophelis v. United StatesCourt of Appeals for the Sixth Circuit · 1984