Legal Opinion
Bowater Inc. v. Commissioner
United States Tax Court
Decided April 10, 1995No. Docket No. 18436-91UnpublishedCited by 1 opinion
1Opinion of the Court
BOWATER INCORPORATED, F.K.A. BOWATER HOLDINGS, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowater Inc. v. Commissioner
Docket No. 18436-91
United States Tax Court
T.C. Memo 1995-164; 1995 Tax Ct. Memo LEXIS 153; 69 T.C.M. (CCH) 2382;
April 10, 1995, Filed
Decision will be entered under Rule 155.
For petitioners: Robert T. Carney.
For respondent: Stephen M. Miller.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioner's Federal income tax totaling $ 3,231,988 for 1976, $ 5,214,010 for 1979, and $ 27,096,396 for 1980. The…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Media Space, Inc. v. CommissionerUnited States Tax Court · 2010