Legal Opinion
Liquid Air Corp. v. Commissioner
United States Tax Court
Decided December 26, 1995No. Docket No. 14574-93Unpublished
1Opinion of the Court
LIQUID AIR CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Liquid Air Corp. v. Commissioner
Docket No. 14574-93.
United States Tax Court
T.C. Memo 1995-606; 1995 Tax Ct. Memo LEXIS 607; 70 T.C.M. (CCH) 1623;
December 26, 1995, Filed
Decision will be entered for petitioner.
Emilio A. Dominianni and Edmund S. Cohen, for petitioner.
Gail A. Campbell, Diane P. Thaler, and Kevin C. Reilly, for respondent.
RUWE, Judge
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $ 93,767 in petitioner's 1979 Federal income tax. The sole issue for decision…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Lucas v. CommissionerUnited States Tax Court · 1972
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