Legal Opinion
Millette & Associates, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 27, 1979No. 78-3229PublishedCited by 27 opinions
1Per curiam
Millette & Associates, Inc. appeals pursuant to Section 7482 of the Internal Revenue Code of 1954, 26 U.S.C., from a tax court decision that it is liable for a deficiency and an addition to tax with respect to its federal income tax for 1972. Millette & Associates, Inc. v. Commissioner, 1978, 37 T.C.M. 774. The tax court concluded that Millette was liable for a deficiency because the consolidated return it filed for 1972 was not timely; therefore, it was not entitled to file a consolidated return. In addition, commissions paid to Millette’s subsidiary under an agreement for Millette to…
2Cases cited8 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Max Dritz as Administrator of the Estate of Max Dritz and of Helen Dritz, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Corner Broadway-Maiden Lane v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1935
- Dritz v. CommissionerUnited States Tax Court · 1969
- American Pacific Whaling Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- Bobbie J. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
22 more not listed; retrieve them via the Exa API.