Legal Opinion

William E. Davis & Sons, Inc. v. Commissioner

United States Tax Court

Decided July 14, 1975No. Docket No. 1008-71Unpublished

1Opinion of the Court

WILLIAM E. DAVIS & SONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

William E. Davis & Sons, Inc. v. Commissioner

Docket No. 1008-71.

United States Tax Court

T.C. Memo 1975-229; 1975 Tax Ct. Memo LEXIS 145; 34 T.C.M. (CCH) 998; T.C.M. (RIA) 750229;

July 14, 1975, Filed

Alfred D. Howell, for the petitioner.

Michael J. O'Brien, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Taxable Year

Ended July 31

Deficiency

1964

$ 3,751.17

1965

3,292.71

1966

11,587.76

After concessions by…

2Cases cited17 opinions

  1. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  2. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  3. Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
  4. Perlmutter v. CommissionerUnited States Tax Court · 1965
  5. L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932

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