Legal Opinion
Louisville & N. R. Co. v. Commissioner
United States Tax Court
Decided December 21, 1987No. Docket No. 7249-73UnpublishedCited by 1 opinion
1Opinion of the Court
LOUISVILLE AND NASHVILLE RAILROAD COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Louisville & N. R. Co. v. Commissioner
Docket No. 7249-73.
United States Tax Court
T.C. Memo 1987-616; 1987 Tax Ct. Memo LEXIS 661; 54 T.C.M. (CCH) 1352; T.C.M. (RIA) 87616;
December 21, 1987.
George K. Dunham,1 for the petitioner.
William R. McCants, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In a statutory notice of deficiency, dated July 2, 1973, respondent determined a $ 1,867,956.25 deficiency in income tax for petitioner's 1966 taxable year. 2 By an amended…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Chesapeake & O. R. Co. v. CommissionerUnited States Tax Court · 1975
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994