Legal Opinion

American Insulation Corp. v. Commissioner

United States Tax Court

Decided August 20, 1985No. Docket Nos. 14698-82, 14884-82, 14885-82Unpublished

1Opinion of the Court

AMERICAN INSULATION CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

American Insulation Corp. v. Commissioner

Docket Nos. 14698-82, 14884-82, 14885-82.

United States Tax Court

T.C. Memo 1985-436; 1985 Tax Ct. Memo LEXIS 195; 50 T.C.M. (CCH) 850; T.C.M. (RIA) 85436;

August 20, 1985.

Harvey R. Poe and Carey Gage, for the petitioners.

Richard J. Sapinski and Meryl Fuchs-Goldberg, for the respondent.

WHITAKER

MEMORANDUM FINDINGS OF FACT AND OPINION

WHITAKER, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax…

2Cases cited43 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Spies v. United StatesSupreme Court of the United States · 1943

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