Legal Opinion
ABC Bev. Corp. v. Comm'r
United States Tax Court
Decided September 11, 2006No. 14868-02UnpublishedCited by 3 opinions
1Opinion of the Court
ABC BEVERAGE CORP., F.K.A. BEVERAGE AMERICA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ABC Bev. Corp. v. Comm'r
No. 14868-02
United States Tax Court
T.C. Memo 2006-195; 2006 Tax Ct. Memo LEXIS 195; 92 T.C.M. (CCH) 268; RIA TM 56620;
September 11, 2006, Filed
Ronald G. Dewaardand Kaplin S. Jones, for petitioner.
Lawrence C. Letkewicz and David Flassing, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $ 5,169,946 deficiency in petitioner's Federal income tax for 1995 by denying petitioner a $ 10 million…
2Cases cited18 opinions
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Crown v. CommissionerUnited States Tax Court · 1981
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. CommissionerUnited States Tax Court · 2019
- Cooper v. Comm'rUnited States Tax Court · 2014
- James C. Cooper & Lorelei M. Cooper v. CommissionerUnited States Tax Court · 2014