Legal Opinion
Buckeye International, Inc. v. Commissioner
United States Tax Court
Decided December 27, 1984No. Docket No. 25316-82UnpublishedCited by 1 opinion
1Opinion of the Court
BUCKEYE INTERNATIONAL, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buckeye International, Inc. v. Commissioner
Docket No. 25316-82.
United States Tax Court
T.C. Memo 1984-668; 1984 Tax Ct. Memo LEXIS 3; 49 T.C.M. (CCH) 376; T.C.M. (RIA) 84668;
December 27, 1984.
William W. Ellis, Jr., and Aaron P. Rosenfeld, for the petitioner.
Mary Helen Weber, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Year
Deficiency
1974
$41,112
1975
210,667
1976
30,711
1977
10,401
Respondent filed an…
2Cases cited29 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
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3Cited by1 opinion
- Burnham Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1989