Legal Opinion
NATIONAL UTIL. PRODS. CO. v. COMMISSIONER
United States Tax Court
Decided December 13, 1978No. Docket Nos. 275-75, 276-75Unpublished
1Opinion of the Court
NATIONAL UTILITY PRODUCTS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent HAROLD M. and ANN T. BOWMAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
NATIONAL UTIL. PRODS. CO. v. COMMISSIONER
Docket Nos. 275-75, 276-75.
United States Tax Court
T.C. Memo 1978-494; 1978 Tax Ct. Memo LEXIS 18; 37 T.C.M. (CCH) 1851-18;
December 13, 1978, Filed
Larry Crystal and Daniel R. McCarthy, for the petitioners.
Larry L. Nameroff, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies in petitioners' Federal income taxes…
2Cases cited29 opinions
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- North American Graphite Corp. v. AllanCourt of Appeals for the D.C. Circuit · 1950
- Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
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