Brittingham v. Commissioner
United States Tax Court
Two brothers, Robert and Juan (together with their immediate families), each owned a 37-percent interest in D, a Texas corporation. D purchased tile from C, a Mexican corporation, for resale in the United States. Juan and his family owned and controlled C. The price D paid for such tile was substantially higher than the customs value as determined by the U.S. Bureau of Customs.
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Two brothers, Robert and Juan (together with their immediate families), each owned a 37-percent interest in D, a Texas corporation. D purchased tile from C, a Mexican corporation, for resale in the United States. Juan and his family owned and controlled C. The price D paid for such tile was substantially higher than the customs value as determined by the U.S. Bureau of Customs. Held: (1) D and C were not owned or controlled by the same interests within the meaning of sec. 482, I.R.C. 1954; (2) D paid an arm's-length price for the tile purchased from C; (3) no part of the payments by D for…
1Opinion of the Court
Simpson, Judge:
In his notices of deficiency, the Commissioner determined the following deficiencies in, and additions to, the petitioners’ income tax:
Petitioner Robert M. Brittingham and Jeanne G. Brittingham 3_ Dallas Ceramic Co_ Juan R. Brittingham_ Roberta M. Brittingham Year Deficiency 1963 $854,814.71 1964 760,754.31 1965 739,626.48 1966 685,911.03 1963 392,080.75 1964 346,842.59 1965 369,259.17 1963 2,180,403.87 1964 1,433,215.49 1965 1,138,884.01 1966 864,952.67 1960 4,174.00 1961 19,589.34 1962 70,603.53 1963 337,691.74 1964 100,279.92 1965 90,505.20 1966 102,065.13 Sec. 6653(b)2 Sec.…
2Cases cited70 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
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3Cited by44 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Thompson v. CommissionerUnited States Tax Court · 1982
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Burbage v. CommissionerUnited States Tax Court · 1984
- Edwards v. CommissionerUnited States Tax Court · 1976
39 more not listed; retrieve them via the Exa API.