Legal Opinion
Southeastern Mail Transport, Inc. v. Commissioner
United States Tax Court
Decided April 30, 1992No. Docket No. 40953-84UnpublishedCited by 3 opinions
1Opinion of the Court
SOUTHEASTERN MAIL TRANSPORT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Southeastern Mail Transport, Inc. v. Commissioner
Docket No. 40953-84
United States Tax Court
T.C. Memo 1992-252; 1992 Tax Ct. Memo LEXIS 276; 63 T.C.M. (CCH) 2893;
April 30, 1992, Filed
Decision will be entered under Rule 155.
Jones E. Davis, for petitioner.
Francis C. Mucciolo, for respondent.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal corporate income tax in the amount of $ 328,549 for its fiscal year ended June 30, 1981.
Unles…
2Cases cited45 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Vanicek v. CommissionerUnited States Tax Court · 1985
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3Cited by3 opinions
- Kellogg v. United States (In Re West Texas Marketing Corp.)United States Bankruptcy Court, N.D. Texas · 1993
- Matter of West Texas Marketing Corp.Court of Appeals for the Fifth Circuit · 1995
- Matter of West Texas Marketing Corp.Court of Appeals for the Fifth Circuit · 1995