Legal Opinion
Allied Tube & Conduit Corp. v. Commissioner
United States Tax Court
Decided September 8, 1975No. Docket No. 1848-73UnpublishedCited by 1 opinion
1Opinion of the Court
ALLIED TUBE & CONDUIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allied Tube & Conduit Corp. v. Commissioner
Docket No. 1848-73.
United States Tax Court
T.C. Memo 1975-281; 1975 Tax Ct. Memo LEXIS 92; 34 T.C.M. (CCH) 1218; T.C.M. (RIA) 750281;
September 8, 1975, Filed
Arnold Jay Cohen,Julian L. Berman, and S. Richard Fine, for the petitioner.
Allan E. Lang, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND OPINION
SIMPSON, Judge: The Commissioner determined the following deficiencies in the petitioner's Federal corporate income taxes:
Fiscal Year Ending
Deficiency
Feb…
2Cases cited25 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Tauber v. CommissionerUnited States Tax Court · 1955
- Riss v. CommissionerUnited States Tax Court · 1971
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Liquid Paper Corp. v. United StatesUnited States Court of Claims · 1983