Legal Opinion
H. Kalicak Constr. Co. v. Commissioner
United States Tax Court
Decided October 16, 1984No. Docket Nos. 5030-81, 5098-81, 25040-81Unpublished
1Opinion of the Court
H. KALICAK CONSTRUCTION CO., ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
H. Kalicak Constr. Co. v. Commissioner
Docket Nos. 5030-81, 5098-81, 25040-81.
United States Tax Court
T.C. Memo 1984-552; 1984 Tax Ct. Memo LEXIS 121; 48 T.C.M. (CCH) 1403; T.C.M. (RIA) 84552;
October 16, 1984.
Paul K. Voelker, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in Federal income taxes against petitioners in these cases, as follows:
Taxable year
Petitioners
Docket No.
ended
Deficiency
H. Kalicak
Construction Co.
5030-81
December 31,…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
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