Legal Opinion
New York Guangdong Fin., Inc. v. Comm'r
United States Tax Court
Decided March 11, 2008No. 14809-04Unpublished
1Opinion of the Court
NEW YORK GUANGDONG FINANCE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
New York Guangdong Fin., Inc. v. Comm'r
No. 14809-04
United States Tax Court
T.C. Memo 2008-62; 2008 Tax Ct. Memo LEXIS 62; 95 T.C.M. (CCH) 1228;
March 11, 2008, Filed
Larry Kars, for petitioner.
Joseph W. Fogelson and Nicole F. Cammarota, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: By a notice of deficiency dated May 25, 2004, respondent determined the following withholding tax deficiencies and additions to tax against petitioner: 1
Withholding tax
Additi…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. BestfoodsSupreme Court of the United States · 1998
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
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