Legal Opinion
Millette & Associates, Inc. v. Commissioner
United States Tax Court
Decided May 16, 1978No. Docket No. 5127-76UnpublishedCited by 1 opinion
1Opinion of the Court
MILLETTE AND ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Millette & Associates, Inc. v. Commissioner
Docket No. 5127-76
United States Tax Court
T.C. Memo 1978-180; 1978 Tax Ct. Memo LEXIS 334; 37 T.C.M. (CCH) 774; T.C.M. (RIA) 780180;
May 16, 1978, Filed
C. Everette Boutwell, for the petitioner.
Roy S. Fischbeck, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioner's Federal corporate income tax for the taxable year 1972 in the amount of $59,169.92 and addition to tax under section…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Millette & Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979