Legal Opinion
Des Moines Cold Storage Co. v. Commissioner
United States Tax Court
Decided May 26, 1988No. Docket No. 26601-83Unpublished
1Opinion of the Court
DES MOINES COLD STORAGE CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Des Moines Cold Storage Co. v. Commissioner
Docket No. 26601-83.
United States Tax Court
T.C. Memo 1988-241; 1988 Tax Ct. Memo LEXIS 263; 55 T.C.M. (CCH) 980; T.C.M. (RIA) 88241;
May 26, 1988; As amended May 27, 1988
Carlton T. King, for the petitioner.
Mark E. O'Leary, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined the following deficiencies in petitioner's Federal corporate income taxes:
Year Ended
Deficiency
December 31, 1976
1 $ 75,777
December 31, 1979
9…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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