Legal Opinion

Profit Mate, Inc. v. Commissioner

United States Tax Court

Decided May 5, 1977No. Docket Nos. 1740-72, 1767-72, 1829-72, 509-73, 692-73Unpublished

1Opinion of the Court

PROFIT MATE, INC. (FORMERLY AMERICAN INSTITUTE OF MARKETING SYSTEMS, INC.), TRANSFEROR, INTERNATIONAL INDUSTRIES, INC., TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Profit Mate, Inc. v. Commissioner

Docket Nos. 1740-72, 1767-72, 1829-72, 509-73, 692-73.

United States Tax Court

T.C. Memo 1977-134; 1977 Tax Ct. Memo LEXIS 305; 36 T.C.M. (CCH) 568; T.C.M. (RIA) 770134;

May 5, 1977, Filed

Michael N. Newmark,Lawrence H. Weltman, for the petitioner in Docket No. 1740-72.

Bernard Steinger, for the petitioners in Docket Nos. 509-73 and 692-73.

Denis J. Conlon, for the…

2Cases cited15 opinions

  1. Commissioner v. SternSupreme Court of the United States · 1958
  2. Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
  3. Texsun Supply Corp. v. CommissionerUnited States Tax Court · 1951
  4. Swinks v. CommissionerUnited States Tax Court · 1968
  5. Hartman v. LauchliCourt of Appeals for the Eighth Circuit · 1956

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