Legal Opinion

Friendly Finance, Inc. v. Commissioner

United States Tax Court

Decided November 5, 1991No. Docket No. 3940-87Unpublished

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

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  3. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  4. Pallottini v. CommissionerUnited States Tax Court · 1988
  5. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949

21 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API