Legal Opinion
Badias & Seijas, Inc. v. Commissioner
United States Tax Court
Decided April 25, 1977No. Docket No. 5319-75Unpublished
1Opinion of the Court
BADIAS & SEIJAS, INC. (A Liquidated Corporation), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Badias & Seijas, Inc. v. Commissioner
Docket No. 5319-75.
United States Tax Court
T.C. Memo 1977-118; 1977 Tax Ct. Memo LEXIS 324; 36 T.C.M. (CCH) 518; T.C.M. (RIA) 770118;
April 25, 1977, Filed
Charles L. Ruffner,Sydney S. Traum and H. P. Forrest, for the petitioner.
Curtis O. Liles, III, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in the Federal income tax of petitioner, Badias & Seijas, Inc. in the amounts of $102,345.03,…
2Cases cited7 opinions
- Mountain Water Co. v. CommissionerUnited States Tax Court · 1960
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Alameda Realty Corp. v. CommissionerUnited States Tax Court · 1964
- Sammis v. L'EngleSupreme Court of Florida · 1883
- Asphalt Paving, Inc. v. UleryDistrict Court of Appeal of Florida · 1963
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