Legal Opinion
Allied Cent. Stores, Inc. v. Commissioner
United States Tax Court
Decided February 26, 1964No. Docket No. 1854-62Unpublished
1Opinion of the Court
Allied Central Stores, Inc. v. Commissioner.
Allied Cent. Stores, Inc. v. Commissioner
Docket No. 1854-62.
United States Tax Court
T.C. Memo 1964-45; 1964 Tax Ct. Memo LEXIS 293; 23 T.C.M. (CCH) 248; T.C.M. (RIA) 64045;
February 26, 1964
Percy W. Phillips, Southwest Bldg., Washington, D.C., for the petitioner. William S. McLean and Colin C. Macdonald, Jr., for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent has determined a deficiency of $155,508.38 in the petitioner's income tax for the fiscal year ended January 31, 1957. The only issue presented for…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Reo Motors, Inc. v. CommissionerSupreme Court of the United States · 1950
- Julius Garfinckel & Co. v. CommissionerUnited States Tax Court · 1963
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