Legal Opinion
Union Offset v. Commissioner
United States Tax Court
Decided February 23, 1977No. Docket No. 7492-74Unpublished
1Opinion of the Court
UNION OFFSET, A Corporation, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Union Offset v. Commissioner
Docket No. 7492-74.
United States Tax Court
T.C. Memo 1977-47; 1977 Tax Ct. Memo LEXIS 398; 36 T.C.M. (CCH) 202; T.C.M. (RIA) 770047;
February 23, 1977, Filed
G.M. Anderson, for the petitioner.
V.R. Balmes, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION HALL, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Taxable Year Ended
Deficiency
September 30, 1968
$11,427.08
September 30, 1969
12,273.78
September 30, 1970
13,954.14
September…
2Cases cited11 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
- Commissioner of Internal Revenue v. Gazette Tel. Co.Court of Appeals for the Tenth Circuit · 1954
- Gazette Tel. Co. v. CommissionerUnited States Tax Court · 1953
- Oklahoma Press Publishing Company v. United StatesCourt of Appeals for the Tenth Circuit · 1971
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