Legal Opinion

Servo Corp. of Am. v. Commissioner

United States Tax Court

Decided October 31, 1994No. Docket No. 4643-93Unpublished

1Opinion of the Court

SERVO CORPORATION OF AMERICA AND SERVO INTERNATIONAL SALES CORPORATION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Servo Corp. of Am. v. Commissioner

Docket No. 4643-93

United States Tax Court

T.C. Memo 1994-548; 1994 Tax Ct. Memo LEXIS 556; 68 T.C.M. (CCH) 1097; 68 Trade Cas. (CCH) P1097;

October 31, 1994, Filed

Decision will be entered under Rule 155.

For petitioners: Jeffrey M. Cole, Brian R. Gallagher, and Donald S. Snider.

For respondent: Halvor N. Adams III and Donald Schwartz.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined deficiencies in…

2Cases cited18 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Alan B. Miller, Trustee in Bankruptcy of American Ibc Corp., Bankrupt v. Wells Fargo Bank International Corp.Court of Appeals for the Second Circuit · 1976
  3. Stark v. CommissionerUnited States Tax Court · 1986
  4. Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
  5. Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984

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