Legal Opinion
B & H Constr. & Supply Co. v. Commissioner
United States Tax Court
Decided May 30, 1978No. Docket Nos. 621-76, 9406-77Unpublished
1Opinion of the Court
B & H CONSTRUCTION & SUPPLY COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
B & H Constr. & Supply Co. v. Commissioner
Docket Nos. 621-76, 9406-77.
United States Tax Court
T.C. Memo 1978-195; 1978 Tax Ct. Memo LEXIS 321; 37 T.C.M. (CCH) 843; T.C.M. (RIA) 780195;
May 30, 1978, Filed
Theodore W. Glocker, Jr., for the petitioner.
Roger D. Osburn, for the respondent.
QUEALY
MEMORANDUM OPINION
QUEALY, Judge: In these cases, respondent has determined deficiencies in income tax due from petitioner as follows:
Addition to Tax Under
Fiscal Year
Amount
§ 6651(a)(1)
March 31, 1971
$54,412.67
Ma…
2Cases cited2 opinions
- E. E. Black, Limited v. AlsupCourt of Appeals for the Ninth Circuit · 1954
- Smith v. CommissionerUnited States Tax Court · 1976