Legal Opinion

Indmar Prods. Co. v. Comm'r

United States Tax Court

Decided February 23, 2005No. 15428-03Unpublished

1Opinion of the Court

INDMAR PRODUCTS CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Indmar Prods. Co. v. Comm'r

No. 15428-03

United States Tax Court

T.C. Memo 2005-32; 2005 Tax Ct. Memo LEXIS 31; 89 T.C.M. (CCH) 795;

February 23, 2005, Filed

Commissioner's determinations of deficiencies and penalties sustained.

Matthew P. Cavitch and Gerald P. Arnoult, for petitioner.

Kirk S. Chaberski, for respondent.

Foley, Maurice B.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: By notice dated July 3, 2003, respondent determined deficiencies in, and penalties related to, petitioner's 1998, 1999, and…

2Cases cited9 opinions

  1. Recklitis v. CommissionerUnited States Tax Court · 1988
  2. Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
  3. In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
  4. George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
  5. Scriptomatic, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1977

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