Legal Opinion

Peoples Bancorporation v. Commissioner

United States Tax Court

Decided May 18, 1992No. Docket No. 29058-89Unpublished

1Opinion of the Court

PEOPLES BANCORPORATION AND SUBSIDIARIES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peoples Bancorporation v. Commissioner

Docket No. 29058-89

United States Tax Court

T.C. Memo 1992-285; 1992 Tax Ct. Memo LEXIS 309; 63 T.C.M. (CCH) 3028;

May 18, 1992, Filed

Decision will be entered under Rule 155.

Philip C. Cook, Terence J. Greene, and Timothy J. Peadon, for petitioners.

Anne Hintermeister and William Stoddard, for respondent.

HAMBLEN

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge. Respondent determined deficiencies in Federal income tax as follows:

Taxable Year

Deficiency

1…

2Cases cited28 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Parker v. CommissionerUnited States Tax Court · 1986
  4. Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  5. Boe v. CommissionerUnited States Tax Court · 1961

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