Legal Opinion

Dialcab Taxi Owners Guild Asso. v. Commissioner

United States Tax Court

Decided August 10, 1981No. Docket No. 714-78Unpublished

1Opinion of the Court

DIALCAB TAXI OWNERS GUILD ASSOCIATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dialcab Taxi Owners Guild Asso. v. Commissioner

Docket No. 714-78.

United States Tax Court

T.C. Memo 1981-410; 1981 Tax Ct. Memo LEXIS 326; 42 T.C.M. (CCH) 590; T.C.M. (RIA) 81410;

August 10, 1981; As Amended August 18, 1981

Charles M. Levy, for the petitioner.

Michael A. DeLuca and Michael Shaff, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Chief Judge: Respondent determined deficiencies in petitioner's Federal income taxes of $ 29,115.96, $ 69,889.53, and $ 111,658.93 for the…

2Cases cited6 opinions

  1. University Country Club, Inc. v. CommissionerUnited States Tax Court · 1975
  2. Federated Dep't Stores, Inc. v. CommissionerUnited States Tax Court · 1968
  3. Washington Athletic Club v. United States of America, Washington Athletic Club v. United StatesCourt of Appeals for the Ninth Circuit · 1980
  4. Affiliated Government Employees' Distributing Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  5. State Farm Road Corp. v. CommissionerUnited States Tax Court · 1975

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