Legal Opinion

Lake Iola Groves, Inc. v. Commissioner

United States Tax Court

Decided January 10, 1984No. Docket Nos. 27084-81, 27086-81, 27087-81Unpublished

1Opinion of the Court

LAKE IOLA GROVES, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lake Iola Groves, Inc. v. Commissioner

Docket Nos. 27084-81, 27086-81, 27087-81.

United States Tax Court

T.C. Memo 1984-18; 1984 Tax Ct. Memo LEXIS 658; 47 T.C.M. (CCH) 880; T.C.M. (RIA) 84018;

January 10, 1984.

George W. Ericksen and Charles F. Clark, for the petitioners.

J. Michael Melvin, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years as follows:

Docket

Taxable Years

Petitioners

Nos.

2Cases cited13 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  4. Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
  5. Mountain Water Co. v. CommissionerUnited States Tax Court · 1960

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