Legal Opinion
Town Park Hotel Corp. v. Commissioner
United States Tax Court
Decided September 14, 1970No. Docket No. 2531-69UnpublishedCited by 2 opinions
1Opinion of the Court
Town Park Hotel Corporation v. Commissioner.
Town Park Hotel Corp. v. Commissioner
Docket No. 2531-69.
United States Tax Court
T.C. Memo 1970-261; 1970 Tax Ct. Memo LEXIS 98; 29 T.C.M. (CCH) 1150; T.C.M. (RIA) 70261;
September 14, 1970, Filed.
Charles M. Collins (an officer), and Wayne C. Marsh, Holiday Inns of America, Inc., Memphis, Tenn., for the petitioner. Jack D. Yarbrough, for the respondent.
TIETJENS
Memorandum Opinion
TIETJENS, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the fiscal year ended June 30, 1965 in the amount of $112,223.74. The only issue…
2Cases cited5 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- Aldridge v. CommissionerUnited States Tax Court · 1968
- Whitaker v. CommissionerUnited States Tax Court · 1956
- Estate of B. F. Whitaker v. CommissionerCourt of Appeals for the Fifth Circuit · 1958
3Cited by2 opinions
- Town Park Hotel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Scolari v. CommissionerUnited States Tax Court · 1973