Legal Opinion
Portland Cement Co. v. Commissioner
United States Tax Court
Decided May 9, 1977No. Docket No. 6306-73UnpublishedCited by 1 opinion
1Opinion of the Court
PORTLAND CEMENT CO. OF UTAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Portland Cement Co. v. Commissioner
Docket No. 6306-73.
United States Tax Court
T.C. Memo 1977-137; 1977 Tax Ct. Memo LEXIS 304; 36 T.C.M. (CCH) 578; T.C.M. (RIA) 770137;
May 9, 1977, Filed
Glen E. Fuller and Jack R. Decker, for the petitioner.
S. Clay Freed, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
FYE
Deficiency
March 31, 1970
$44,200
March 31, 1971
41,509
March 31, 1972
7,175
The deficiencies pertain to…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Cbn Corporation (Formerly Columbian Carbon Company) v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- United States v. Portland Cement Company of Utah, a Utah Corporation, Portland Cement Company of Utah, a Utah Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Portland Cement Company of Utah, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980