Normac, Inc. v. Commissioner
United States Tax Court
Respondent sent a notice of deficiency to corporation P, in which he determined deficiencies against P. On the same day, respondent sent a notice of deficiency to S (P's subsidiary), in which he determined deficiencies against S. P and S filed a timely joint petition. The petition refers to the notice of deficiency sent to P, assigns error to respondent's determinations in that notice, and asks the Court to redetermine the deficiencies determined in that notice.
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Respondent sent a notice of deficiency to corporation P, in which he determined deficiencies against P. On the same day, respondent sent a notice of deficiency to S (P's subsidiary), in which he determined deficiencies against S. P and S filed a timely joint petition. The petition refers to the notice of deficiency sent to P, assigns error to respondent's determinations in that notice, and asks the Court to redetermine the deficiencies determined in that notice. The petition does not indicate the amount of the deficiency determined against S nor the amount of the deficiency S is contesting.…
1Opinion of the Court
Normac, Incorporated, and Normac International, Limited, Petitioners v. Commissioner of Internal Revenue, Respondent
Normac, Inc. v. Commissioner
Docket No. 11461-87
United States Tax Court
90 T.C. 142; 1988 U.S. Tax Ct. LEXIS 11; 90 T.C. No. 11;
January 26, 1988. January 26, 1988, Filed
An appropriate order will be issued dismissing this case as to petitioner Normac International, Limited, and changing the caption to reflect the dismissal.
Respondent sent a notice of deficiency to corporation P, in which he determined deficiencies against P. On the same day, respondent sent a notice of deficiency…
2Cases cited12 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Brown v. CommissionerUnited States Tax Court · 1982
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- Weiss v. CommissionerUnited States Tax Court · 1987
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