Legal Opinion
Brookfield Wire Co. v. Commissioner
United States Tax Court
Decided August 18, 1980No. Docket No. 4578-76Unpublished
1Opinion of the Court
BROOKFIELD WIRE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brookfield Wire Co. v. Commissioner
Docket No. 4578-76.
United States Tax Court
T.C. Memo 1980-321; 1980 Tax Ct. Memo LEXIS 264; 40 T.C.M. (CCH) 985; T.C.M. (RIA) 80321;
August 18, 1980, Filed
D. Michael Kratchman and Edward Michael Deron, for the petitioner.
Clyde W. Mauldin and Chauncey W. Tuttle, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies and additions for accumulated earnings taxes for petitioner:
Year
Deficiency
Accumulated…
2Cases cited20 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
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