Legal Opinion
Clemente, Inc. v. Commissioner
United States Tax Court
Decided July 23, 1985No. Docket Nos. 3289-77, 12441-79Unpublished
1Opinion of the Court
CLEMENTE, INC; Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GREGGO & FERRARA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clemente, Inc. v. Commissioner
Docket Nos. 3289-77, 12441-79.
United States Tax Court
T.C. Memo 1985-367; 1985 Tax Ct. Memo LEXIS 263; 50 T.C.M. (CCH) 497; T.C.M. (RIA) 85367;
July 23, 1985.
John E. Babiarz, Jr. and Jessie L. Burke, III, for the petitioners.
Dermot F. Kennedy, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In a statutory notice dated May 29, 1979, respondent determined Federal income tax…
2Cases cited19 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Chiu v. CommissionerUnited States Tax Court · 1985
- Messing v. CommissionerUnited States Tax Court · 1967
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