Legal Opinion
Automotive Inv. Dev. v. Commissioner
United States Tax Court
Decided July 12, 1993No. Docket No. 21219-88Unpublished
1Opinion of the Court
AUTOMOTIVE INVESTMENT DEVELOPMENT INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Automotive Inv. Dev. v. Commissioner
Docket No. 21219-88
United States Tax Court
T.C. Memo 1993-298; 1993 Tax Ct. Memo LEXIS 301; 66 T.C.M. (CCH) 57;
July 12, 1993, Filed
Decision will be entered for petitioner.
For petitioner: Howard M. Potts, James E. Kelley, Patrick J. Nelson.
For respondent: Alan M. Jacobson.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined a deficiency of $ 533,748.86 in petitioner's Federal income tax for 1984, and a deficiency of $ 544,056.60…
2Cases cited16 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
11 more not listed; retrieve them via the Exa API.