Legal Opinion
T.D. McCormick Contracting Co. v. Commissioner
United States Tax Court
Decided August 10, 1988No. Docket Nos. 7933-86; 34846-86UnpublishedCited by 1 opinion
1Opinion of the Court
T. D. McCORMICK CONTRACTING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.D. McCormick Contracting Co. v. Commissioner
Docket Nos. 7933-86; 34846-86.
United States Tax Court
T.C. Memo 1988-365; 1988 Tax Ct. Memo LEXIS 394; 55 T.C.M. (CCH) 1522; T.C.M. (RIA) 88365;
August 10, 1988.
Sidney Eagle, for the petitioner.
Kevin M. Flynn, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes as follows:
Addition to Tax
Taxable Year Ended
Deficiency
1 Sec. 6653(b)
Mar…
2Cases cited13 opinions
- Arroyo v. United StatesSupreme Court of the United States · 1959
- United States v. AddonizioCourt of Appeals for the Third Circuit · 1971
- United States v. Irving B. Kahn and Teleprompter CorporationCourt of Appeals for the Second Circuit · 1973
- United States v. Salvatore AnnunziatoCourt of Appeals for the Second Circuit · 1961
- Robert Neaderland v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bilzerian v. United StatesUnited States Court of Federal Claims · 1998