Legal Opinion

Lancer Clothing Corp. v. Commissioner

United States Tax Court

Decided June 9, 1975No. Docket No. 7517-72Unpublished

1Opinion of the Court

LANCER CLOTHING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lancer Clothing Corp. v. Commissioner

Docket No. 7517-72.

United States Tax Court

T.C. Memo 1975-180; 1975 Tax Ct. Memo LEXIS 193; 34 T.C.M. (CCH) 776; T.C.M. (RIA) 750180;

June 9, 1975, Filed

Isidore Feldman, for the petitioner.

E. Noel Harwerth, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for its fiscal year ended August 31, 1967, in the amount of $19,768.58 and an addition to tax under section 6651(a), I.R.C.…

2Cases cited11 opinions

  1. Time Oil Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
  2. Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
  3. Anthony P. Miller, Inc. v. CommissionerUnited States Tax Court · 1946
  4. Sachs v. Commissioner of Internal Revenue. Slaymaker Lock Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
  5. Wasatch Chemical Company, a Utah Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963

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