Legal Opinion
Afro-American Purchasing Center, Inc. v. Commissioner
United States Tax Court
Decided January 25, 1978No. Docket No. 7769-72Unpublished
1Opinion of the Court
AFRO-AMERICAN PURCHASING CENTER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Afro-American Purchasing Center, Inc. v. Commissioner
Docket No. 7769-72
United States Tax Court
T.C. Memo 1978-31; 1978 Tax Ct. Memo LEXIS 481; 37 T.C.M. (CCH) 184; T.C.M. (RIA) 780031;
January 25, 1978, Filed
Benjamin D. Fein and Eugene L. Vogel, for the petitioner.
David A. Schmudde, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's United States corporation income tax and additions to tax:
Addition to tax
TYE
Deficiency
Sec.…
2Cases cited5 opinions
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- Iowa State University of Science & Technology v. United StatesUnited States Court of Claims · 1974
- Santa Barbara Club v. CommissionerUnited States Tax Court · 1977