Legal Opinion
Ellingson Timber Co. v. Commissioner
United States Tax Court
Decided June 27, 1977No. Docket Nos. 4783,75, 4785-75, 4998-75, 5019-75, 5186-75Unpublished
1Opinion of the Court
ELLINGSON TIMBER CO., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ellingson Timber Co. v. Commissioner
Docket Nos. 4783,75, 4785-75, 4998-75, 5019-75, 5186-75.
United States Tax Court
T.C. Memo 1977-197; 1977 Tax Ct. Memo LEXIS 244; 36 T.C.M. (CCH) 809; T.C.M. (RIA) 770197;
June 27, 1977, Filed
Isidore Feldman, for the petitioners.
Gary R. DeFrang, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Petitioner
Taxable Year
Deficiency
Ellingson Timber Co.
Jul…
2Cases cited2 opinions
- Pope & Talbot, Inc. v. CommissionerUnited States Tax Court · 1973
- Pope & Talbot, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975