Legal Opinion
Atlantic Commerce & Shipping Co. v. Commissioner
United States Tax Court
Decided May 7, 1973No. Docket No. 5272-70Unpublished
1Opinion of the Court
ATLANTIC COMMERCE & SHIPPING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Atlantic Commerce & Shipping Co. v. Commissioner
Docket No. 5272-70
United States Tax Court
T.C. Memo 1973-106; 1973 Tax Ct. Memo LEXIS 180; 32 T.C.M. (CCH) 473; T.C.M. (RIA) 73106;
May 7, 1973, Filed
Arthur L. Harrow, for the petitioner.
Michael K. Phalin, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined deficiencies in petitioner's income tax for the taxable years 1965 and 1966 in the respective amounts of $21,057.98 and $18,360.63. The…
2Cases cited28 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
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