Legal Opinion
First Nat'l Industries, Inc. v. Commissioner
United States Tax Court
Decided June 23, 1967No. Docket No. 389-63UnpublishedCited by 2 opinions
1Opinion of the Court
First National Industries, Inc. v. Commissioner.
First Nat'l Industries, Inc. v. Commissioner
Docket No. 389-63.
United States Tax Court
T.C. Memo 1967-136; 1967 Tax Ct. Memo LEXIS 124; 26 T.C.M. (CCH) 608; T.C.M. (RIA) 67136;
June 23, 1967
William Waller, 12th Fl., American Trust Bldg., Nashville, Tenn., for the petitioner. Vallie C. Brooks, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the fiscal years ended January 31, 1957, and January 31, 1959, in the amounts of $8,324.21 and $152,024.93,…
2Cases cited11 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Crane v. CommissionerSupreme Court of the United States · 1947
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Lawrence B. Sheppard and Charlotte N. Sheppard v. The United StatesUnited States Court of Claims · 1966
- Humacid Co. v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Diedrich v. CommissionerCourt of Appeals for the Eighth Circuit · 1981
- Victor P. Diedrich and Frances T. Diedrich v. Commissioner of Internal Revenue, United Missouri Bank of Kansas City, N.A., of the Estate of Frances d.grant, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981