Legal Opinion
Colonial Wholesale Beverage Corp. v. Commissioner
United States Tax Court
Decided August 31, 1988No. Docket No. 41859-86UnpublishedCited by 1 opinion
1Opinion of the Court
COLONIAL WHOLESALE BEVERAGE CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Colonial Wholesale Beverage Corp. v. Commissioner
Docket No. 41859-86.
United States Tax Court
T.C. Memo 1988-405; 1988 Tax Ct. Memo LEXIS 431; 55 T.C.M. (CCH) 1736; T.C.M. (RIA) 88405;
August 31, 1988.
Andrew Shabshelowitz, for the petitioner.
Barry J. Laterman, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined income tax deficiencies against petitioner for 1983 and 1984 in the amounts of $ 125,069.46 and $ 99.20, respectively. The primary issue…
2Cases cited27 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Colonial Wholesale Beverage Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989