Legal Opinion
Hotel Continental v. Commissioner
United States Tax Court
Decided August 3, 1995No. Docket No. 5590-93Unpublished
1Opinion of the Court
HOTEL CONTINENTAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hotel Continental v. Commissioner
Docket No. 5590-93
United States Tax Court
T.C. Memo 1995-364; 1995 Tax Ct. Memo LEXIS 364; 70 T.C.M. (CCH) 295;
August 3, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: Thomas E. Crowe.
For respondent: Paul L. Dixon.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined that petitioner is liable for deficiencies in Federal income taxes and additions to tax for the taxable years ended June 30 as follows:
Additions to Tax
Sec.
Sec.
Sec.
Yea…
2Cases cited34 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Enoch v. CommissionerUnited States Tax Court · 1972
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