Hooker Industries, Inc. v. Commissioner
United States Tax Court
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
- United States v. CartwrightSupreme Court of the United States · 1973
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
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3Cited by2 opinions
- Diebold, Incorporated v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Foltz v. U.S. News & World Report, Inc.District Court, District of Columbia · 1987