Legal Opinion
Dana Distributors, Inc. v. Commissioner
United States Tax Court
Decided October 31, 1988No. Docket No. 982-87UnpublishedCited by 1 opinion
1Opinion of the Court
DANA DISTRIBUTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dana Distributors, Inc. v. Commissioner
Docket No. 982-87
United States Tax Court
T.C. Memo 1988-514; 1988 Tax Ct. Memo LEXIS 537; 56 T.C.M. (CCH) 569; T.C.M. (RIA) 88514;
October 31, 1988
John M. Clancy, for the petitioner.
Kevin M. Flynn, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency in petitioner's 1983 Federal income tax in the amount of $ 94,702. The issues this Court must decide are (1) whether petitioner must include in income in the…
2Cases cited16 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dana Distributors Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1989