Legal Opinion
Med James, Inc. v. Commissioner
United States Tax Court
Decided September 9, 2003No. 366-01Unknown
1Opinion of the Court
121 T.C. No. 9
UNITED STATES TAX COURT MED JAMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 366-01. Filed September 9, 2003. R sent P a 30-day letter proposing a deficiency in excess of $100,000 for P’s tax year ended Jan. 31, 1994. R subsequently issued a notice of deficiency to P determining deficiencies in P’s corporate income taxes for its tax years ended Jan. 31, 1994, 1995, and 1996. P filed a petition to this Court. R and P stipulated that P’s deficiency in income tax for the tax year ended Jan. 31, 1994, computed before allowance for a net operating…
2Cases cited13 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Rhi Holdings, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
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