Legal Opinion

Briarcliff Candy Corp. v. Commisioner

United States Tax Court

Decided February 22, 1972No. Docket No. 5163-68Unpublished

1Opinion of the Court

Briarcliff Candy Corporation (formerly Loft Candy Corporation) v. Commisioner.

Briarcliff Candy Corp. v. Commisioner

Docket No. 5163-68.

United States Tax Court

T.C. Memo 1972-43; 1972 Tax Ct. Memo LEXIS 214; 31 T.C.M. (CCH) 171;

February 22, 1972, Filed

John J. Yurow and John Harllee, Jr., for the petitioner. Rudolph J. Korbel, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the taxable year ended June 27, 1959, in the amount of $113,628.03.

The issue for decision is whether petitioner, in computing its…

2Cases cited17 opinions

  1. Commissioner v. TellierSupreme Court of the United States · 1966
  2. Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
  3. Perlmutter v. CommissionerUnited States Tax Court · 1965
  4. Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
  5. Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961

12 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API