Legal Opinion

Ansan Tool & Mfg. Co. v. Commissioner

United States Tax Court

Decided February 27, 1992No. Docket Nos. 28256-88, 2092-89Unpublished

1Opinion of the Court

ANSAN TOOL AND MANUFACTURING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ansan Tool & Mfg. Co. v. Commissioner

Docket Nos. 28256-88, 2092-89

United States Tax Court

T.C. Memo 1992-121; 1992 Tax Ct. Memo LEXIS 142; 63 T.C.M. (CCH) 2212; T.C.M. (RIA) 92121;

February 27, 1992, Filed

Decision will be entered under Rule 155.

Julian L. Berman, S. Richard Fine, and Francis J. Emmons, for petitioner.

Marjory A. Gilbert and Jan Lamartine, for respondent.

GOFFE

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioner's Federal…

2Cases cited40 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  5. Higgins v. SmithSupreme Court of the United States · 1940

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