Legal Opinion
Barbara Coal Co. v. Commissioner
United States Tax Court
Decided September 16, 1987No. Docket No. 4185-81UnpublishedCited by 3 opinions
1Opinion of the Court
BARBARA COAL COMPANY, INC., DISSOLVED, JAMES J. DURKIN, JR., TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barbara Coal Co. v. Commissioner
Docket No. 4185-81.
United States Tax Court
T.C. Memo 1987-466; 1987 Tax Ct. Memo LEXIS 462; 54 T.C.M. (CCH) 533; T.C.M. (RIA) 87466;
September 16, 1987.
Thomas W. Ostrander and Ronald F. Kidd for the petitioner.
Eugene J. Wien and Theodore L. Marasciulo, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal corporate income tax for the fiscal year ended…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Temkin v. CommissionerUnited States Tax Court · 1961
- Riley v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Ralph J. Solow and Celia O. SolowCourt of Appeals for the Second Circuit · 1964
- Lowery v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Adams v. CommissionerUnited States Tax Court · 1989
- Durkin v. CommissionerUnited States Tax Court · 1994
- Vance v. CommissionerUnited States Tax Court · 1989