Legal Opinion
Karns Prime & Fancy Food, Ltd. v. Comm'r
United States Tax Court
Decided October 5, 2005No. 906-04UnpublishedCited by 5 opinions
1Opinion of the Court
KARNS PRIME & FANCY FOOD, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Karns Prime & Fancy Food, Ltd. v. Comm'r
No. 906-04
United States Tax Court
T.C. Memo 2005-233; 2005 Tax Ct. Memo LEXIS 232; 90 T.C.M. (CCH) 357;
October 5, 2005, Filed
John D. Sheridan and Steven J. Schiffman, for petitioner.
Gerald A. Thorpe, for respondent.
Chiechi, Carolyn P.
Carolyn P. Chiechi
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of $ 486,355 in petitioner's Federal income tax (tax) for the taxable year ended January 30, 2000 (year at issue).
The only issue…
2Cases cited12 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Haber v. CommissionerUnited States Tax Court · 1969
- Commissioner v. Indianapolis Power & Light Co.Supreme Court of the United States · 1990
- Jack Haber and Doris Haber v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Haag v. CommissionerUnited States Tax Court · 1987
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Karns Prime & Fancy Food, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2007
- Hewlett-Packard Co. v. Comm'rUnited States Tax Court · 2012
- Karns Prime & Fancy Food, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2007
- Karns Prime Fancy v. Comm IRSCourt of Appeals for the Third Circuit · 2007
- Koziej v. Comm'rUnited States Tax Court · 2010