Legal Opinion
Plantation Patterns, Inc. v. Commissioner
United States Tax Court
Decided June 30, 1970No. Docket Nos. 3962-68, 3967-68UnpublishedCited by 24 opinions
1Opinion of the Court
Plantation Patterns, Incorporated v. Commissioner. John S. Jemison, Jr. and Marie S. Jemison v. Commissioner.
Plantation Patterns, Inc. v. Commissioner
Docket Nos. 3962-68, 3967-68.
United States Tax Court
T.C. Memo 1970-182; 1970 Tax Ct. Memo LEXIS 171; 29 T.C.M. (CCH) 817; T.C.M. (RIA) 70182;
June 30, 1970, Filed
William Bew White, Jr. and Griffith F. Pitcher, 1500 Brown-Marx Bldg., Birmingham, Ala., for the petitioners. Robert W. Goodman, for the respondent.
QUEALY
Memorandum Findings of Fact and Opinion
QUEALY, Judge: The respondent determined deficiencies in the income tax of Plantation Patterns,…
2Cases cited25 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
20 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Solitron Devices, Inc. v. CommissionerUnited States Tax Court · 1983
- R. M. Smith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Intergraph Corp. v. CommissionerUnited States Tax Court · 1996
19 more not listed; retrieve them via the Exa API.