Legal Opinion
Diverse Industries, Inc. v. Commissioner
United States Tax Court
Decided March 3, 1986No. Docket No. 3037-81Unpublished
1Opinion of the Court
DIVERSE INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Diverse Industries, Inc. v. Commissioner
Docket No. 3037-81.
United States Tax Court
T.C. Memo 1986-84; 1986 Tax Ct. Memo LEXIS 528; 51 T.C.M. (CCH) 525; T.C.M. (RIA) 86084;
March 3, 1986.
Lon M. Mickelson and Gerald I. Neiter, for the petitioners.
Marc J. Winter, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency of $52,761 in Federal income tax for petitioner's taxable year ended January 31, 1977. The sole issue for consideration is the amount that…
2Cases cited15 opinions
- Miller v. CaliforniaSupreme Court of the United States · 1973
- 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
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
10 more not listed; retrieve them via the Exa API.