Legal Opinion

Hooker Industries, Inc. v. Commissioner

United States Tax Court

Decided June 24, 1982No. Docket Nos. 15978-79; 16195-79UnpublishedCited by 2 opinions

1Opinion of the Court

HOOKER INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HOOKER INDUSTRIES, INC. and SUPERIOR PLASTICS, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hooker Industries, Inc. v. Commissioner

Docket Nos. 15978-79; 16195-79

United States Tax Court

T.C. Memo 1982-357; 1982 Tax Ct. Memo LEXIS 389; 44 T.C.M. (CCH) 258; T.C.M. (RIA) 82357; 3 Employee Benefits Cas. (BNA) 1849;

June 24, 1982

Michael B. Arkin, for the petitioners.

James M. Kamman, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Chief Judge: Respondent determined…

2Cases cited20 opinions

  1. United States v. CartwrightSupreme Court of the United States · 1973
  2. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  3. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  4. Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
  5. Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980

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3Cited by2 opinions

  1. Diebold, Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  2. Foltz v. U.S. News & World Report, Inc.District Court, District of Columbia · 1987

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