Legal Opinion
Colter Corp. v. Commissioner
United States Tax Court
Decided October 2, 1973No. Docket No. 8602-71, 1890-72Unpublished
1Opinion of the Court
COLTER CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Colter Corp. v. Commissioner
Docket No. 8602-71, 1890-72.
United States Tax Court
T.C. Memo 1973-215; 1973 Tax Ct. Memo LEXIS 72; 32 T.C.M. (CCH) 997; T.C.M. (RIA) 73215;
October 2, 1973, Filed
Robert M. Musselman and Harold R. Bailes, for the petitioner.
David E. Price, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: The respondent determined deficiencies in petitioner's income taxes as follows:
Taxable Year Ending
Deficiency
April 30, 1967
$10,344.06
April 30, 1968
1,019.45
April 30, 1969
9,402.05
2
2Cases cited4 opinions
- Paul H. And Doris E. Travis, Petitioners-Respondents v. Commissioner of Internal Revenue, Respondent-PetitionerCourt of Appeals for the Sixth Circuit · 1969
- Travis v. CommissionerUnited States Tax Court · 1967
- Budget Credits, Inc. v. CommissionerUnited States Tax Court · 1968
- Budget Credits, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969