Legal Opinion
Metro Auto Auction, Inc. v. Commissioner
United States Tax Court
Decided August 14, 1984No. Docket No. 3251-80Unpublished
1Opinion of the Court
METRO AUTO AUCTION OF KANSAS CITY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Metro Auto Auction, Inc. v. Commissioner
Docket No. 3251-80.
United States Tax Court
T.C. Memo 1984-440; 1984 Tax Ct. Memo LEXIS 238; 48 T.C.M. (CCH) 894; T.C.M. (RIA) 84440;
August 14, 1984.
Thomas E. King,Thomas E. Carew and David R. Burford, for the petitioner.
Robert M. Fowler, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1975 and 1976 in the amounts of $7,367 and $32,005, respectively. After…
2Cases cited25 opinions
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Boe v. CommissionerUnited States Tax Court · 1961
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