Friendly Finance, Inc. v. Commissioner
United States Tax Court
1Opinion of the Court
FRIENDLY FINANCE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Friendly Finance, Inc. v. Commissioner
Docket No. 3940-87
United States Tax Court
T.C. Memo 1991-551; 1991 Tax Ct. Memo LEXIS 599; 62 T.C.M. (CCH) 1164; T.C.M. (RIA) 91551;
November 5, 1991, Filed
Decision will be entered under Rule 155.
Linda S. Paine and Robert I. White, for the petitioner.
Melanie R. Urban, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
In his notice of deficiency, respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:
F…
2Cases cited26 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
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