Legal Opinion
Hendricks Furniture, Inc. v. Commissioner
United States Tax Court
Decided March 28, 1988No. Docket No. 34750-84Unpublished
1Opinion of the Court
HENDRICKS FURNITURE, INC. Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hendricks Furniture, Inc. v. Commissioner
Docket No. 34750-84.
United States Tax Court
T.C. Memo 1988-133; 1988 Tax Ct. Memo LEXIS 161; 55 T.C.M. (CCH) 497; T.C.M. (RIA) 88133;
March 28, 1988; As amended March 28, 1988
G. Gray Wilson, James M. Iseman, Jr. for the petitioner.
James E. Gray, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Taxable Year Ended
Deficiency
May 31, 1979
$ 90,724
May 31, 1980
76,229
M…
2Cases cited18 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- United States v. ByrumSupreme Court of the United States · 1972
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
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