Legal Opinion

Valley Paperback Mfrs., Inc. v. Commissioner

United States Tax Court

Decided October 15, 1975No. Docket No. 6455-73Unpublished

1Opinion of the Court

VALLEY PAPERBACK MANUFACTURERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Valley Paperback Mfrs., Inc. v. Commissioner

Docket No. 6455-73.

United States Tax Court

T.C. Memo 1975-311; 1975 Tax Ct. Memo LEXIS 61; 34 T.C.M. (CCH) 1359; T.C.M. (RIA) 750311;

October 15, 1975, Filed

David E. Jordan (President), for the petitioner.

Paul Vignone, for the respondent.

QUEALY

MEMORANDUM OPINION

QUEALY, Judge: Respondent determined a deficiency of $95,873.10 in petitioner's income tax for the year 1967.

The principal issue presented for decision is whether the period January 1, 1968, to June…

2Cases cited6 opinions

  1. Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
  2. Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
  3. Corner Broadway-Maiden Lane v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1935
  4. Commissioner of Internal Revenue v. General MacHinery Corp.Court of Appeals for the Sixth Circuit · 1938
  5. Palomas Land & Cattle Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1937

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