Legal Opinion
Exchange Enterprises of Salt Lake, Inc. v. Commissioner
United States Tax Court
Decided August 24, 1987No. Docket No. 4552-85UnpublishedCited by 2 opinions
1Opinion of the Court
EXCHANGE ENTERPRISES OF SALT LAKE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Exchange Enterprises of Salt Lake, Inc. v. Commissioner
Docket No. 4552-85.
United States Tax Court
T.C. Memo 1987-414; 1987 Tax Ct. Memo LEXIS 411; 54 T.C.M. (CCH) 213; T.C.M. (RIA) 87414;
August 24, 1987.
R. La Mar Bishop, for the petitioner.
David L. Miller, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in a statutory notice of deficiency dated November 28, 1984, determined a $ 23,881 income tax deficiency for petitioner's taxable year ended September…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Charles E. Oates and Chaytor Oates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Baker v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Barter Systems, Inc. v. CommissionerUnited States Tax Court · 1990
- Wright v. CommissionerUnited States Tax Court · 1992