Legal Opinion
McCulloch Corp. v. Commissioner
United States Tax Court
Decided August 7, 1984No. Docket No. 9166-77UnpublishedCited by 2 opinions
1Opinion of the Court
McCULLOCH CORPORATION, SUCCESSOR IN INTEREST TO McCULLOCH CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McCulloch Corp. v. Commissioner
Docket No. 9166-77.
United States Tax Court
T.C. Memo 1984-422; 1984 Tax Ct. Memo LEXIS 255; 48 T.C.M. (CCH) 802; T.C.M. (RIA) 84422;
August 7, 1984.
Herbert Odell,Robert D. Comfort, and Joel C. Weiss, for the petitioner.
David M. Kuchinos, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined a deficiency of $277,261 in petitioner's 1 Federal income tax for the taxable…
2Cases cited12 opinions
- United States v. KalesSupreme Court of the United States · 1941
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Dougherty v. CommissionerUnited States Tax Court · 1973
- William A. Beltzer and Sharon Beltzer, and v. United States of America, AndCourt of Appeals for the Eighth Circuit · 1974
- Wichita Coca Cola Bottling Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Barry M. Smith & Rochelle Smith v. CommissionerUnited States Tax Court · 2018
- Crestek, Inc. & Subsidiaries v. Comm'rUnited States Tax Court · 2017