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