Legal Opinion
Rhoades Oil Co. v. Commissioner
United States Tax Court
Decided July 1, 1985No. Docket Nos. 4926-78, 17287-79UnpublishedCited by 1 opinion
1Opinion of the Court
RHOADES OIL COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rhoades Oil Co. v. Commissioner
Docket Nos. 4926-78, 17287-79.
United States Tax Court
T.C. Memo 1985-322; 1985 Tax Ct. Memo LEXIS 316; 50 T.C.M. (CCH) 294; T.C.M. (RIA) 85322;
July 1, 1985.
William C. Jones, III, for the petitioner.
Charles N. Woodward, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in petitioner's corporate income tax as follows:
Docket No.
Year
Deficiency
4926-78
1974
$274,875
17287-79
1975
205,613
1976
132,147
The…
2Cases cited30 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
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Otto Candies, LLC v. United StatesDistrict Court, E.D. Louisiana · 2003