Legal Opinion
F. & G. Sand & Gravel Co. v. Commissioner
United States Tax Court
Decided November 29, 1976No. Docket No. 484-75Unpublished
1Opinion of the Court
F. & G. SAND AND GRAVEL CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
F. & G. Sand & Gravel Co. v. Commissioner
Docket No. 484-75.
United States Tax Court
T.C. Memo 1976-360; 1976 Tax Ct. Memo LEXIS 44; 35 T.C.M. (CCH) 1632; T.C.M. (RIA) 760360;
November 29, 1976, Filed
Leslie B. DiCicco, for the petitioner.
Daniel P. Ehrenreich, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioner's Federal corporate income tax as follows:
Fiscal Year ending
June 30
Deficiency
1971
$ 803.63
1972
6,625.95
1973
7,762.87
Petitioner has conceded the…
2Cases cited17 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1975
- Sunray Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
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