Legal Opinion
Fairmont Homes, Inc. v. Commissioner
United States Tax Court
Decided April 18, 1983No. Docket No. 7804-79Unpublished
1Opinion of the Court
FAIRMONT HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fairmont Homes, Inc. v. Commissioner
Docket No. 7804-79.
United States Tax Court
T.C. Memo 1983-209; 1983 Tax Ct. Memo LEXIS 577; 45 T.C.M. (CCH) 1340; T.C.M. (RIA) 83209;
April 18, 1983.
John L. Carey and Ernest J. Szarwark, for the petitioner.
Robert D. Kaiser, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioner's Federal income tax as follows:
Years Ending
Deficiency
June 30, 1975
$39,203.31
June 30, 1976
17,852.26
The issues for decision are:…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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