Legal Opinion

U. S. Pumice Co. v. Commissioner

United States Tax Court

Decided January 30, 1978No. Docket Nos. 3514-70 7932-70Unpublished

1Opinion of the Court

U.S. PUMICE COMPANY (formerly UNITED STATES PUMICE SUPPLY COMPANY), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

U.S. PUMICE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

U. S. Pumice Co. v. Commissioner

Docket Nos. 3514-70 7932-70.

United States Tax Court

T.C. Memo 1978-40; 1978 Tax Ct. Memo LEXIS 474; 37 T.C.M. (CCH) 215; T.C.M. (RIA) 780040;

January 30, 1978, Filed

Thomas E. O'Sullivan, for the petitioner.

Melvern Stein, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioner's Federal income tax…

2Cases cited4 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
  3. Southwestern Portland Cement Company, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
  4. North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1971

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