Legal Opinion
State Office Supply, Inc. v. Commissioner
United States Tax Court
Decided May 26, 1982No. Docket No. 6886-80UnpublishedCited by 1 opinion
1Opinion of the Court
STATE OFFICE SUPPLY, INC. (FORMERLY J. W. CURTIN COMPANY), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
State Office Supply, Inc. v. Commissioner
Docket No. 6886-80.
United States Tax Court
T.C. Memo 1982-292; 1982 Tax Ct. Memo LEXIS 450; 43 T.C.M. (CCH) 1481; T.C.M. (RIA) 82292;
May 26, 1982.
Donald O. Hughes (an officer), for the petitioner.
Robert J. Kastl, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioner's Federal income taxes in the amounts of $ 1,774 and $ 11,622 for the taxable years ending August 31,…
2Cases cited17 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988