Legal Opinion
Hilton Hotels Corp. v. Commissioner
United States Tax Court
Decided May 31, 1983No. Docket Nos. 5512-78, 5513-78, 5514-78Unpublished
1Opinion of the Court
HILTON HOTELS CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hilton Hotels Corp. v. Commissioner
Docket Nos. 5512-78, 5513-78, 5514-78.
United States Tax Court
T.C. Memo 1983-305; 1983 Tax Ct. Memo LEXIS 480; 46 T.C.M. (CCH) 303; T.C.M. (RIA) 83305;
May 31, 1983.
Milton A. Levenfeld, for the petitioners.
Harmon B. Dow, for the respondent.
PARKER
MEMORANDUM OPINION
PARKER, Judge: Respondent determined the following corporate income tax deficiencies:
Docket No.
Year
Deficiency
5514-78
1968
$2,146,768.00
5514-78
1969
3,533,225.00
5514-78
1970
22,099.00
5513-78
10/1/70 - 12/31/70
118,14…
2Cases cited5 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Flamingo Resort, Inc. v. United StatesDistrict Court, D. Nevada · 1980
- Desert Palace, Inc. v. CommissionerUnited States Tax Court · 1979
- Desert Palace, Inc. v. C. I. RCourt of Appeals for the Ninth Circuit · 1982