Legal Opinion
Anchorage Nursing Home, Inc. v. Commissioner
United States Tax Court
Decided November 25, 1974No. Docket Nos. 2430-73, 3259-73Unpublished
1Opinion of the Court
ANCHORAGE NURSING HOME, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CHARLES W. SELLERS, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anchorage Nursing Home, Inc. v. Commissioner
Docket Nos. 2430-73, 3259-73.
United States Tax Court
T.C. Memo 1974-295; 1974 Tax Ct. Memo LEXIS 24; 33 T.C.M. (CCH) 1372; T.C.M. (RIA) 740295;
November 25, 1974, Filed.
Charles W. Sellers, pro se.
John O. Tannenbaum, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in the corporate petitioner's Federal income tax of $20,733.78…
2Cases cited5 opinions
- Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
- Alameda Realty Corp. v. CommissionerUnited States Tax Court · 1964
- Beauchamp & Brown Groves Co. v. CommissionerUnited States Tax Court · 1965
- Vern Realty, Inc. v. CommissionerUnited States Tax Court · 1972
- Beauchamp & Brown Groves Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967