Legal Opinion
Sharewell, Inc. v. Commissioner
United States Tax Court
Decided December 21, 1999No. 2909-95Unpublished
1Opinion of the Court
SHAREWELL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sharewell, Inc. v. Commissioner
No. 2909-95
United States Tax Court
T.C. Memo 1999-413; 1999 Tax Ct. Memo LEXIS 470; 78 T.C.M. (CCH) 1190;
December 21, 1999, Filed
Decision will be entered for petitioner.
Jordan H. Mintz and Morris R. Clark, for petitioner.
Derek B. Matta, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, JUDGE: Respondent determined the following deficiencies in petitioner's Federal income taxes and the following accuracy-related penalties:
Accuracy-Related
Fiscal Year Ended…
2Cases cited27 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Hubacek v. Ennis State BankTexas Supreme Court · 1958
- Danielson v. CommissionerUnited States Tax Court · 1965
- Woods v. CommissionerUnited States Tax Court · 1989
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