Legal Opinion

Bluefeld Caterer, Inc. v. Commissioner

United States Tax Court

Decided March 19, 1969No. Docket No. 2168-67Unpublished

1Opinion of the Court

Bluefeld Caterer, Inc. v. Commissioner.

Bluefeld Caterer, Inc. v. Commissioner

Docket No. 2168-67.

United States Tax Court

T.C. Memo 1969-56; 1969 Tax Ct. Memo LEXIS 240; 28 T.C.M. (CCH) 315; T.C.M. (RIA) 69056;

March 19, 1969, Filed

Luther B. Ditch, 6th Floor, Sun Life Bldg., Charles Center, Baltimore, Md., for the petitioner. George K. Dunham, for the respondent.

KERN

Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in petitioner's income tax:

Fiscal Year Ended

Deficiency

May 31, 1962

$15,531.36

May 31, 1963

$20,370.44

May 31, 1964

$15,789.17

In the Explanation of…

2Cases cited7 opinions

  1. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  2. Helvering v. ReynoldsSupreme Court of the United States · 1941
  3. Eli Lilly & Co. v. United StatesUnited States Court of Claims · 1967
  4. Local Finance Corp. v. CommissionerUnited States Tax Court · 1967
  5. Dillard-Waltermire, Inc. v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958

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