Legal Opinion
Georgia Crown Distributing Co. v. Commissioner
United States Tax Court
Decided August 8, 1983No. Docket Nos. 20890-80, 20891-80, 18405-81Unpublished
1Opinion of the Court
GEORGIA CROWN DISTRIBUTING CO., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Georgia Crown Distributing Co. v. Commissioner
Docket Nos. 20890-80, 20891-80, 18405-81.
United States Tax Court
T.C. Memo 1983-459; 1983 Tax Ct. Memo LEXIS 327; 46 T.C.M. (CCH) 959; T.C.M. (RIA) 83459;
August 8, 1983.
Richard Y. Bradley and Albert W. Stubbs, for the petitioners.
Larry D. Anderson, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:
Petitioner
Docket No
Year 2
Deficiency
Georgia Crown
2Cases cited20 opinions
- 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
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
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