Legal Opinion

Avis Indus. Corp. v. Commissioner

United States Tax Court

Decided September 11, 1995No. Docket No. 20575-93Unpublished

1Opinion of the Court

AVIS INDUSTRIAL CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Avis Indus. Corp. v. Commissioner

Docket No. 20575-93.

United States Tax Court

T.C. Memo 1995-434; 1995 Tax Ct. Memo LEXIS 436; 70 T.C.M. (CCH) 641;

September 11, 1995, Filed

Decision will be entered under Rule 155.

Patrick J. Burns and G. Scott Nebergall, for petitioner.

Ronald T. Jordan, for respondent.

COHEN, Judge

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 1,052,400 in petitioner's Federal income tax for 1988. The issues for decision are…

2Cases cited19 opinions

  1. Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
  2. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  3. Chiu v. CommissionerUnited States Tax Court · 1985
  4. Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
  5. Estate of Hall v. CommissionerUnited States Tax Court · 1989

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