Legal Opinion
Boca Constr. v. Commissioner
United States Tax Court
Decided January 9, 1995No. Docket No. 18570-92UnpublishedCited by 6 opinions
1Opinion of the Court
BOCA CONSTRUCTION INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boca Constr. v. Commissioner
Docket No. 18570-92
United States Tax Court
T.C. Memo 1995-5; 1995 Tax Ct. Memo LEXIS 5; 69 T.C.M. (CCH) 1589;
January 9, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: Richard S. Lynch and John Kennedy Lynch.
For respondent: Mario J. Fazio and J. Scott Broome.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in petitioner's Federal income tax of $ 150,168 for the year ending March 31, 1989 (fiscal year 1989), and $…
2Cases cited33 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Parker v. CommissionerUnited States Tax Court · 1986
28 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Alpha Medical, Inc., Formerly Known as Alpha Medical Management, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1999
- Mad Auto Wrecking v. CommissionerUnited States Tax Court · 1995
- Pulsar Components Int'l v. CommissionerUnited States Tax Court · 1996
- Avis Indus. Corp. v. CommissionerUnited States Tax Court · 1995
- Herold Mktng. Assoc. v. CommissionerUnited States Tax Court · 1999
1 more not listed; retrieve them via the Exa API.