Legal Opinion

Turkey Creek, Inc. v. Commissioner

United States Tax Court

Decided August 26, 1987No. Docket Nos. 4217-86; 4218-86Unpublished

1Opinion of the Court

TURKEY CREEK, INC., and TURKEY CREEK, INC., AS SUCCESSOR BY MERGER TO N.W., INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Turkey Creek, Inc. v. Commissioner

Docket Nos. 4217-86; 4218-86.1

United States Tax Court

T.C. Memo 1987-429; 1987 Tax Ct. Memo LEXIS 426; 54 T.C.M. (CCH) 326; T.C.M. (RIA) 87429;

August 26, 1987.

Walter M. Tovkach and Thomas G. Christmann, for the petitioners.

Jane T. Dickinson, for the respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Docket

Year Ended

Peti…

2Cases cited9 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  3. Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
  4. 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
  5. R. J. Nicoll Co. v. CommissionerUnited States Tax Court · 1972

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