Legal Opinion
California Thoroughbred Breeders Ass'n v. Commissioner
United States Tax Court
Decided July 18, 1989No. Docket Nos. 9174-85, 12115-85Unpublished
1Opinion of the Court
CALIFORNIA THOROUGHBRED BREEDERS ASSOCIATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
California Thoroughbred Breeders Ass'n v. Commissioner
Docket Nos. 9174-85, 12115-85
United States Tax Court
T.C. Memo 1989-342; 1989 Tax Ct. Memo LEXIS 341; 57 T.C.M. (CCH) 962; T.C.M. (RIA) 89342;
July 18, 1989
Adam Y. Bennion and Patrick M. McAdam, for the petitioner.
John O. Kent, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1978 through 1983 as follows:
Year
Deficiency
19…
2Cases cited17 opinions
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- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
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