Legal Opinion

Springfield Productions, Inc. v. Commissioner

United States Tax Court

Decided January 16, 1979No. Docket Nos. 6412-69, 7252-72UnpublishedCited by 1 opinion

1Opinion of the Court

SPRINGFIELD PRODUCTIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Springfield Productions, Inc. v. Commissioner

Docket Nos. 6412-69, 7252-72.

United States Tax Court

T.C. Memo 1979-23; 1979 Tax Ct. Memo LEXIS 501; 38 T.C.M. (CCH) 74; T.C.M. (RIA) 79023;

January 16, 1979, Filed

M. D. Fraider, for the petitioner.

John O. Kent, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: In these consolidated cases respondent determined the following deficiencies in petitioner's Federal income taxes:

Fiscal Year Ending 1

Income Tax

October 31

Deficiency

1962

$…

2Cases cited45 opinions

  1. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  2. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  3. United States v. SilkSupreme Court of the United States · 1947
  4. Brown v. HelveringSupreme Court of the United States · 1934
  5. American Automobile Assn. v. United StatesSupreme Court of the United States · 1961

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3Cited by1 opinion

  1. United States v. WilliamsDistrict Court, S.D. New York · 1997

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