Legal Opinion
Pan American Acceptance Corp. v. Commissioner
United States Tax Court
Decided August 21, 1989No. Docket No. 16726-85UnpublishedCited by 1 opinion
1Opinion of the Court
PAN AMERICAN ACCEPTANCE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pan American Acceptance Corp. v. Commissioner
Docket No. 16726-85
United States Tax Court
T.C. Memo 1989-440; 1989 Tax Ct. Memo LEXIS 440; 57 T.C.M. (CCH) 1360; T.C.M. (RIA) 89440;
August 21, 1989
Juan F. Vasquez and Linda M. Drozd (specially recognized), for the petitioner.
David H. Peck and David E. Whitcomb, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a deficiency of $ 34,355.50 in petitioner's income tax for the taxable year 1982.
The issue for…
2Cases cited8 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Pierce v. CommissionerUnited States Tax Court · 1974
- Clark v. CommissionerUnited States Tax Court · 1957
- Fidelity Commercial Co. v. CommissionerUnited States Tax Court · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. TannDistrict Court, District of Columbia · 2006