Legal Opinion
D. J. Powers Co. v. Commissioner
United States Tax Court
Decided October 26, 1981No. Docket No. 8082-77UnpublishedCited by 1 opinion
1Opinion of the Court
D.J. POWERS COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
D. J. Powers Co. v. Commissioner
Docket No. 8082-77.
United States Tax Court
T.C. Memo 1981-622; 1981 Tax Ct. Memo LEXIS 117; 42 T.C.M. (CCH) 1524; T.C.M. (RIA) 81622;
October 26, 1981.
Nedom A. Haley and Joseph A. Odom, for the petitioner.
Mark W. Nickerson, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined deficiencies in petitioner's income taxes for the taxable years ending June 30, 1973, 1974 and 1975 in the respective amounts of $ 18,565.43, $ 24,132.21 and $…
2Cases cited6 opinions
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Jack R. Mendenhall Corp. v. CommissionerUnited States Tax Court · 1977
- O. H. Deshotels, Jr., and Fay C. Deshotels v. United StatesCourt of Appeals for the Fifth Circuit · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mills, Mitchell & Turner v. CommissionerUnited States Tax Court · 1993