Legal Opinion
Macri Corp. v. Commissioner
United States Tax Court
Decided August 26, 1976No. Docket Nos. 862-72, 4010-72, 4012-72, 4013-72, 4014-72, 4039-72 and 4041-72Unpublished
1Opinion of the Court
MACRI CORPORATION, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Macri Corp. v. Commissioner
Docket Nos. 862-72, 4010-72, 4012-72, 4013-72, 4014-72, 4039-72 and 4041-72.
United States Tax Court
T.C. Memo 1976-273; 1976 Tax Ct. Memo LEXIS 129; 35 T.C.M. (CCH) 1190; T.C.M. (RIA) 760273;
August 26, 1976, Filed
John J. Kane, Jr., for the petitioners.
Buckley D. Sowards, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: These consolidated cases involve six related taxpayers: three individuals and three corporations which were either wholly or principally…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bixby v. CommissionerUnited States Tax Court · 1972
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