Legal Opinion
Home Juice Co. v. Commissioner
United States Tax Court
Decided November 3, 1977No. Docket No. 701-76UnpublishedCited by 2 opinions
1Opinion of the Court
HOME JUICE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Home Juice Co. v. Commissioner
Docket No. 701-76.
United States Tax Court
T.C. Memo 1977-386; 1977 Tax Ct. Memo LEXIS 58; 36 T.C.M. (CCH) 1566; T.C.M. (RIA) 770386;
November 3, 1977, Filed
Joel L. Miller and William E. Rattner, for the petitioner.
James F. Kidd, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $52,391.23 and $27,669.35 in petitioner's Federal income taxes for 1971 and 1972, respectively. The issues in…
2Cases cited17 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Chatham Shipping Company, Warwick Corporation and Tsakalotos Navigation Corp., Libelants-Appellees v. Fertex Steamship CorporationCourt of Appeals for the Second Circuit · 1965
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984