Legal Opinion
Intervest Enterprises, Inc. v. Commissioner
United States Tax Court
Decided September 27, 1971No. Docket No. 3936-68Unpublished
1Opinion of the Court
Intervest Enterprises, Inc., Rand American Fund, Inc., Intervest and Associates, Inc., and Little Theatre, Inc. v. Commissioner.
Intervest Enterprises, Inc. v. Commissioner
Docket No. 3936-68.
United States Tax Court
T.C. Memo 1971-245; 1971 Tax Ct. Memo LEXIS 87; 30 T.C.M. (CCH) 1056; T.C.M. (RIA) 71245;
September 27, 1971, Filed.
John Anthony Smith and Ralph E. Lerner, 666 Fifth Ave., New York, N. Y., for the petitioners. Marlene Gross, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined the following deficiencies in and additions to…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Luna v. CommissionerUnited States Tax Court · 1964
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Colonial Refrigerated Transportation, Inc. v. George P. Mitchell, George P. Mitchell v. Colonial Refrigerated Transportation, Inc.Court of Appeals for the Fifth Circuit · 1968
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