Legal Opinion
American Stores Company and Subsidiaries v. Commissioner
United States Tax Court
Decided March 31, 1997No. 19182-94Unknown
1Opinion of the Court
108 T.C. No. 12
UNITED STATES TAX COURT AMERICAN STORES COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19182-94. Filed March 31, 1997. P made contractually required monthly contributions to 39 multiemployer pension plans. P also provided vacation pay benefits to its employees under various plans. For its TYE Jan. 31, 1987 (8701), P obtained an extension of the time within which to file its U.S. consolidated corporate income tax return to Oct. 15, 1987. For its TYE Jan. 30, 1988 (8801), P obtained an extension of the time within which to file its…
2Cases cited10 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. FlannerySupreme Court of the United States · 1925
- Commissioner v. KorellSupreme Court of the United States · 1950
- Oberman Mfg. Co. v. CommissionerUnited States Tax Court · 1967
- E. H. Sheldon & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
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