Legal Opinion
Cadillac Textiles, Inc. v. Commissioner
United States Tax Court
Decided March 4, 1975No. Docket No. 523-72UnpublishedCited by 1 opinion
1Opinion of the Court
Cadillac Textiles Incorporated v. Commissioner.
Cadillac Textiles, Inc. v. Commissioner
Docket No. 523-72.
United States Tax Court
T.C. Memo 1975-46; 1975 Tax Ct. Memo LEXIS 326; 34 T.C.M. (CCH) 295; T.C.M. (RIA) 750046;
March 4, 1975, Filed
QUEALY
Memorandum Findings of Fact and Opinion
QUEALY, Judge: Respondent determined a deficiency in the corporate income tax of petitioner for the fiscal year ending April 30, 1968, in the amount of $ 297,552.04.
The following questions are presented to the Court for our determination:(1) Whether respondent properly allocated income in the amount of $ 193,045.37…
2Cases cited13 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Brookfield Wire Co. v. CommissionerUnited States Tax Court · 1980