Legal Opinion

Cleveland Trencher Co. v. Commissioner

United States Tax Court

Decided October 30, 1996No. Docket No. 14558-93Unpublished

1Opinion of the Court

THE CLEVELAND TRENCHER COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cleveland Trencher Co. v. Commissioner

Docket No. 14558-93.

United States Tax Court

T.C. Memo 1996-489; 1996 Tax Ct. Memo LEXIS 505; 72 T.C.M. (CCH) 1144;

October 30, 1996, Filed

An appropriate order and decision will be entered for respondent.

Metin Aydin (an officer), for petitioner.

Marc A. Shapiro, for respondent.

BEGHE, Judge

BEGHE

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge: Respondent determined a deficiency of $ 56,609 in petitioner's income tax for the taxable year ended September 30, 1989. After…

2Cases cited9 opinions

  1. United States v. General Dynamics Corp.Supreme Court of the United States · 1987
  2. United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
  3. North American Service Co. v. CommissionerUnited States Tax Court · 1960
  4. Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
  5. Liflans Corporation v. The United StatesUnited States Court of Claims · 1968

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