Legal Opinion
Bryce's Mountain Resort, Inc. v. Commissioner
United States Tax Court
Decided June 19, 1985No. Docket No. 26382-82Unpublished
1Opinion of the Court
BRYCE'S MOUNTAIN RESORT, INC., STONEY CREEK UTILITIES, INC., BLUE KNOB RESORT, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bryce's Mountain Resort, Inc. v. Commissioner
Docket No. 26382-82.
United States Tax Court
T.C. Memo 1985-293; 1985 Tax Ct. Memo LEXIS 338; 50 T.C.M. (CCH) 164; T.C.M. (RIA) 85293;
June 19, 1985
Jerry L. Bowman, for the petitioners.
William L. Ringuette, for the respondent.
DAWSON
DAWSON, Judge: Respondent determined deficiencies in petitioners' consolidated Federal income taxes as follows:
Taxable Year Ended
Deficiency
October 31, 1972
$376,368.08
October 31, 1973
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Merrill v. CommissionerUnited States Tax Court · 1963
- Colony, Inc. v. CommissionerUnited States Tax Court · 1956
- The Colony, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
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