Legal Opinion
National League of Postmasters v. Commissioner
United States Tax Court
Decided May 11, 1995No. Docket No. 8032-93Unpublished
1Opinion of the Court
NATIONAL LEAGUE OF POSTMASTERS OF THE UNITED STATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
National League of Postmasters v. Commissioner
Docket No. 8032-93
United States Tax Court
T.C. Memo 1995-205; 1995 Tax Ct. Memo LEXIS 206; 69 T.C.M. (CCH) 2569;
May 11, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: M. J. Mintz and Lawrence D. Garr.
For respondent: Dianne I. Crosby.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Year
Deficiency
1987
$ 351,152
1988
339,562
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Illinois Association of Professional Insurance Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Veterans of Foreign Wars, Dep't of Michigan v. CommissionerUnited States Tax Court · 1987
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