Legal Opinion
Andrews Distributing Co. v. Commissioner
United States Tax Court
Decided July 3, 1972No. Docket No. 4831-70Unpublished
1Opinion of the Court
Andrews Distributing Co., Inc. v. Commissioner.
Andrews Distributing Co. v. Commissioner
Docket No. 4831-70.
United States Tax Court
T.C. Memo 1972-146; 1972 Tax Ct. Memo LEXIS 113; 31 T.C.M. (CCH) 732; T.C.M. (RIA) 72146;
July 3, 1972
James W. Allen and Herman D. Bradley, 333 Union, Nashville, Tenn., for the petitioner. John B. Harper, for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined deficiencies in the income tax of petitioner Andrews Distributing Co., Inc. as follows:
Taxable Year Ended
Deficiency
10-31-66
$2,171.91
10-31-67
4,177.64
Due to…
2Cases cited6 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Barbourville Brick Co. v. CommissionerUnited States Tax Court · 1961
- Union Stock Farms v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Nathan MillerCourt of Appeals for the Ninth Circuit · 1959
- Schner-Block Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- John C. Nordt Co. v. CommissionerUnited States Tax Court · 1966
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