Legal Opinion
Lamark Shipping Agency, Inc. v. Commissioner
United States Tax Court
Decided June 11, 1981No. Docket No. 12326-79Unpublished
1Opinion of the Court
LAMARK SHIPPING AGENCY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lamark Shipping Agency, Inc. v. Commissioner
Docket No. 12326-79.
United States Tax Court
T.C. Memo 1981-284; 1981 Tax Ct. Memo LEXIS 456; 42 T.C.M. (CCH) 38; T.C.M. (RIA) 81284;
June 11, 1981
Hilary G. Lynch, for the petitioner.
Stephen R. Takeuchi, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined deficiencies in petitioner's Federal income tax for investment credit recapture tax and accumulated earnins tax in the amounts of $ 286.88 and $ 31,811,…
2Cases cited35 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Enoch v. CommissionerUnited States Tax Court · 1972
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
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