Legal Opinion
Business Service Industries, Inc. v. Commissioner
United States Tax Court
Decided March 4, 1986No. Docket No. 17209-79UnpublishedCited by 3 opinions
1Opinion of the Court
BUSINESS SERVICE INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Business Service Industries, Inc. v. Commissioner
Docket No. 17209-79.
United States Tax Court
T.C. Memo 1986-86; 1986 Tax Ct. Memo LEXIS 521; 51 T.C.M. (CCH) 539; T.C.M. (RIA) 86086;
March 4, 1986.
Albert Kimbrough Gregory,Hubert A. McBride,James T. Bland, Jr; and James R. Hall, for the petitioner.
Shuford A. Tucker, Jr., for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Taxable Year Ended
Amount
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
- Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1991
- Newark Morning Ledger Co. v. United StatesDistrict Court, D. New Jersey · 1990