Legal Opinion
Mallinckrodt, Inc. v. Commissioner
United States Tax Court
Decided October 3, 1984No. Docket No. 23072-82UnpublishedCited by 1 opinion
1Opinion of the Court
MALLINCKRODT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mallinckrodt, Inc. v. Commissioner
Docket No. 23072-82.
United States Tax Court
T.C. Memo 1984-532; 1984 Tax Ct. Memo LEXIS 144; 48 T.C.M. (CCH) 1290; T.C.M. (RIA) 84532;
October 3, 1984.
Jerome Fink, for the petitioner.
Donald L. Wells, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes for its taxable years 1975 and 1976:
Taxable year ended
Deficiency
December 31, 1975
$24,078.31
December 31, 1976
50,031.90
The…
2Cases cited11 opinions
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- Minot Federal Savings & Loan Assn. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mallinckrodt, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985