Legal Opinion
Champion Trophy Mfg. Corp. v. Commissioner
United States Tax Court
Decided December 21, 1972No. Docket Nos: 3823-71, 3824-71Unpublished
1Opinion of the Court
CHAMPION TROPHY MFG. CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LEO C. BASILE and CATHERINE BASILE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Champion Trophy Mfg. Corp. v. Commissioner
Docket Nos: 3823-71, 3824-71.
United States Tax Court
T.C. Memo 1972-250; 1972 Tax Ct. Memo LEXIS 6; 31 T.C.M. (CCH) 1236; T.C.M. (RIA) 72250;
December 21, 1972, Filed
Leo C. Basile, pro se.
David P. Smith, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: In these consolidated cases the respondent determined the following Federal income tax…
2Cases cited19 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Commissioner v. SmithSupreme Court of the United States · 1945
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
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