Legal Opinion
Tejon Ranch Co. v. Commissioner
United States Tax Court
Decided April 30, 1985No. Docket No. 11844-81, 26167-82UnpublishedCited by 4 opinions
1Opinion of the Court
TEJON RANCH COMPANY AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tejon Ranch Co. v. Commissioner
Docket No. 11844-81, 26167-82.
United States Tax Court
T.C. Memo 1985-207; 1985 Tax Ct. Memo LEXIS 424; 49 T.C.M. (CCH) 1357; T.C.M. (RIA) 85207;
April 30, 1985.
Norman B. Barker and Robert A. Rizzi, for petitioners.
Martin D. Cohen and Charles W. Jeglikowski, for respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year
Deficiency
1972
$742,943
1973
1,048,380
1974
847,728
1975
990,888
1976
4…
2Cases cited12 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Dallmeyer v. CommissionerUnited States Tax Court · 1950
- Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Crown v. CommissionerUnited States Tax Court · 1981
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- John C. Echols and Deanna O. Echols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Harvey L. Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2016
- Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle)United States Bankruptcy Court, D. Colorado · 1991
- MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. CommissionerUnited States Tax Court · 2019