Legal Opinion
Allison Corp. v. Commissioner
United States Tax Court
Decided May 31, 1977No. Docket No. 8147-75UnpublishedCited by 2 opinions
1Opinion of the Court
ALLISON CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allison Corp. v. Commissioner
Docket No. 8147-75.
United States Tax Court
T.C. Memo 1977-166; 1977 Tax Ct. Memo LEXIS 280; 36 T.C.M. (CCH) 689; T.C.M. (RIA) 770166;
May 31, 1977, Filed
Sidney Gelfand, for the petitioner.
Bernard S. Mark, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following deficiencies in petitioner's Federal corporate income taxes:
Taxable Year Ended
Deficiency
July 31, 1972
$10,944
July 31, 1973
10,944
The sole issue herein is how much of the…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
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3Cited by2 opinions
- Centel Communications Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1990
- Centel Communications Company v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990