Century Data Sys. ex rel. California Computer Prods. v. Commissioner
United States Tax Court
P at all times relevant herein maintained and closed its books on the basis of a calendar year annual accounting period. P timely filed a separate return on a calendar basis for 1968 and 1969. For 1970, P timely filed a short period separate return for the 6-month period ending June 30, 1970. P then joined in the filing of consolidated returns of a group of related corporations.
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P at all times relevant herein maintained and closed its books on the basis of a calendar year annual accounting period. P timely filed a separate return on a calendar basis for 1968 and 1969. For 1970, P timely filed a short period separate return for the 6-month period ending June 30, 1970. P then joined in the filing of consolidated returns of a group of related corporations. The returns were filed on the basis of fiscal years ended June 30, 1971, and June 30, 1972. R determined P was not an affiliated member and, thus, was not entitled to join in such consolidated returns. R originally…
1Opinion of the Court
Century Data Systems, Inc., Through California Computer Products, Inc., Successor In Liquidation, Petitioner v. Commissioner of Internal Revenue, Respondent
Century Data Sys. ex rel. California Computer Prods. v. Commissioner
Docket No. 2682-84
United States Tax Court
86 T.C. 157; 1986 U.S. Tax Ct. LEXIS 155; 86 T.C. No. 11;
February 11, 1986, Filed
P at all times relevant herein maintained and closed its books on the basis of a calendar year annual accounting period. P timely filed a separate return on a calendar basis for 1968 and 1969. For 1970, P timely filed a short period separate return for…
2Cases cited14 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Pancoast Hotel Co. v. CommissionerUnited States Tax Court · 1943
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