Legal Opinion
Childers Distributing Co. v. Commissioner
United States Tax Court
Decided May 2, 1983No. Docket No. 21457-80Unpublished
1Opinion of the Court
CHILDERS DISTRIBUTING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Childers Distributing Co. v. Commissioner
Docket No. 21457-80
United States Tax Court
T.C. Memo 1983-237; 1983 Tax Ct. Memo LEXIS 547; 46 T.C.M. (CCH) 3; T.C.M. (RIA) 83237;
May 2, 1983.
J. R. Brooks,William B. Tatum,Joe H. Ritch and W. Stanley Rodgers, for the petitioner.
Jillena A. Warner, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for calendar year 1977 in the amount of $33,261.59. Due to concessions made by…
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. CattoSupreme Court of the United States · 1966
- Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
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