Legal Opinion
Grove Equity v. Commissioner
United States Tax Court
Decided March 14, 1994No. Docket No. 3761-92Unpublished
1Opinion of the Court
GROVE EQUITY INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grove Equity v. Commissioner
Docket No. 3761-92
United States Tax Court
T.C. Memo 1994-102; 1994 Tax Ct. Memo LEXIS 102; 67 T.C.M. (CCH) 2381;
March 14, 1994, Filed
Decision will be entered for respondent.
For petitioner: Herman J. Soloway.
For respondent: Joseph F. Long.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 1,493,182 in petitioner's Federal income tax for the taxable year 1981. The issue before us is whether the portion of a 1984 consolidated net operating loss…
2Cases cited13 opinions
- Wolter Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- Covil Insulation Co. v. CommissionerUnited States Tax Court · 1975
- Electronic Sensing Products, Inc. v. CommissionerUnited States Tax Court · 1977
- The Aetna Casualty and Surety Company v. United StatesCourt of Appeals for the Second Circuit · 1977
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1984
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