Legal Opinion

Churchill Farms, Inc. v. Commissioner

United States Tax Court

Decided September 23, 1969No. Docket No. 6307-66Unpublished

1Opinion of the Court

Churchill Farms, Inc., 1 Petitioner v. Commissioner.

Churchill Farms, Inc. v. Commissioner

Docket No. 6307-66.

United States Tax Court

T.C. Memo 1969-192; 1969 Tax Ct. Memo LEXIS 106; 28 T.C.M. (CCH) 990; T.C.M. (RIA) 69192;

September 23, 1969, Filed

deQuincy v. Sutton, Greater Mississippi Life Bldg., Meridian, Miss., for the petitioner. William O. Lynch and Harold Friedman, for the respondent.

FEATHERSTON

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's income and personal holding company taxes and additions to tax under section 6653(a) 2…

2Cases cited28 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Palmer v. BenderSupreme Court of the United States · 1932
  3. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  4. Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  5. Herring v. CommissionerSupreme Court of the United States · 1934

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