Legal Opinion

Kewaunee Engineering Corp. v. Commissioner

United States Tax Court

Decided April 18, 1979No. Docket No. 11107-76Unpublished

1Opinion of the Court

KEWAUNEE ENGINEERING CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kewaunee Engineering Corp. v. Commissioner

Docket No. 11107-76.

United States Tax Court

T.C. Memo 1979-154; 1979 Tax Ct. Memo LEXIS 371; 38 T.C.M. (CCH) 672; T.C.M. (RIA) 79154;

April 18, 1979, Filed

Ralph G. Schultz,James A. Feddersen, and Peter J. Stone, for the petitioner.

Scott R. Cox, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioner's income taxes for the calendar years 1973 and 1974 in the amounts of $1,810.09 and $79,793.54,…

2Cases cited6 opinions

  1. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  2. Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
  3. Levenson & Klein, Inc. v. CommissionerUnited States Tax Court · 1977
  4. Hammond Lead Products, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
  5. Adams Tooling, Inc. v. CommissionerUnited States Tax Court · 1959

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