Legal Opinion
Concord Control, Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
Court of Appeals for the Sixth Circuit
Decided February 25, 1980No. 77-1581, 77-1582PublishedCited by 14 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
The Commissioner of Internal Revenue assessed Concord Control, Inc. with a tax deficiency totaling $481,552.00 for the time period between February 18, 1964 and November 30, 1966. Concord Control petitioned the United States Tax Court for a redetermination of the deficiency, claiming that no deficiency was due. The Tax Court calculated a deficiency of $258,177.00, finding partly in favor of Concord Control and partly in favor of the Commissioner. Both parties have appealed the decision of the Tax Court.
This case concerns the determination of the basis of…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Ralph A. Skilken and Loretta Skilken v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Miami Valley Broadcasting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1979
- Estate of Mike Mercure, Deceased v. Commissioner of Internal Revenue, Two Cases. Estate of Mike Mercure, Deceased, Donald Archibald v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
3Cited by14 opinions
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- UFE, Inc. v. CommissionerUnited States Tax Court · 1989
- Concord Control, Inc. v. CommissionerUnited States Tax Court · 1982
- Decker v. CommissionerUnited States Tax Court · 1987
- Fong v. CommissionerUnited States Tax Court · 1984
9 more not listed; retrieve them via the Exa API.