Legal Opinion
Aderholt Specialty Co. v. Commissioner
United States Tax Court
Decided September 19, 1985No. Docket No. 21357-81UnpublishedCited by 2 opinions
1Opinion of the Court
ADERHOLT SPECIALTY COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Aderholt Specialty Co. v. Commissioner
Docket No. 21357-81.
United States Tax Court
T.C. Memo 1985-491; 1985 Tax Ct. Memo LEXIS 140; 50 T.C.M. (CCH) 1101; T.C.M. (RIA) 85491;
September 19, 1985.
Thomas W. Harris, Jr., and John E. Short, for the petitioner.
Thomas M. Rohall, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal corporate income tax for its taxable year ending June 30, 1978 in the amount of $2,803. The sole issue for…
2Cases cited12 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Seligman v. CommissionerUnited States Tax Court · 1985
- Northwest Acceptance Corp. v. CommissionerUnited States Tax Court · 1972
- Northwest Acceptance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Tenth Circuit · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bb&t Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 2008
- Wells Fargo & Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2010