Legal Opinion
Tower Loan v. Commissioner
United States Tax Court
Decided March 26, 1996No. Docket No. 570-93Unpublished
1Opinion of the Court
TOWER LOAN OF MISSISSIPPI, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tower Loan v. Commissioner
Docket No. 570-93.
United States Tax Court
T.C. Memo 1996-152; 1996 Tax Ct. Memo LEXIS 162; 71 T.C.M. (CCH) 2581;
March 26, 1996, Filed
Decision will be entered Under Rule 155.
Leonard D. Van Slyke, Jr., and Denise F. Schreiber (specially recognized), for petitioner.
Thomas R. Ascher and Kim A. Palmerino, for respondent.
PARR, Judge
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1988 and 1989 of $…
2Cases cited15 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Corliss v. BowersSupreme Court of the United States · 1930
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
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