Legal Opinion

Cloward Instrument Corp. v. Commissioner

United States Tax Court

Decided August 4, 1986No. Docket Nos. 584-81, 585-81, 586-81Unpublished

1Opinion of the Court

CLOWARD INSTRUMENT CORPORATION and KERRY BINGHAM CLOWARD, TRUSTEE IN DISSOLUTION OF CLOWARD INSTRUMENT CORPORATION, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cloward Instrument Corp. v. Commissioner

Docket Nos. 584-81, 585-81, 586-81.

United States Tax Court

T.C. Memo 1986-345; 1986 Tax Ct. Memo LEXIS 269; 52 T.C.M. (CCH) 34; T.C.M. (RIA) 86345;

August 4, 1986.

James M. Sattler and Robert J. Steinert, II, for the petitioners.

Kenneth W. McWade, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined the following deficiencies…

2Cases cited21 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. United States v. Kirby Lumber CoSupreme Court of the United States · 1931
  5. Burnet v. LoganSupreme Court of the United States · 1931

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