Legal Opinion

Anderson-Tully Co. v. Commissioner

United States Tax Court

Decided July 3, 1984No. Docket No. 18917-81Unpublished

1Opinion of the Court

ANDERSON-TULLY COMPANY AND SUBSIDIARY, PATTON-TULLY TRANSPORTATION COMPANY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Anderson-Tully Co. v. Commissioner

Docket No. 18917-81.

United States Tax Court

T.C. Memo 1984-338; 1984 Tax Ct. Memo LEXIS 333; 48 T.C.M. (CCH) 415; T.C.M. (RIA) 840338;

July 3, 1984.

David Wade and Harry J. Skefos, for the petitioners.

Robert P. Crowther, for the respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the fiscal years 1977 and 1978 in the respective amounts…

2Cases cited18 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Woodward v. CommissionerSupreme Court of the United States · 1970
  3. United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
  4. Boagni v. CommissionerUnited States Tax Court · 1973
  5. JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942

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