1. Home
  2. Browse Decisions
  3. T.C.
  4. 61 T.C.
  5. 61 T.C. 436 (1974)
 

LONE MANOR FARMS, INC. v. COMMISSIONER

Docket No. 2204-72.

61 T.C. 436 (1974)

LONE MANOR FARMS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 3, 1974.

Attorney(s) appearing for the Case

Leroy A. Brill and Benjamin Stolper, for the petitioner.

Albert Squire, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $59,863.57 in petitioner's income tax for the taxable year ended January 31, 1969.1 The entire deficiency arises from respondent's disallowance of the net operating loss deduction petitioner claims for that year.

The facts of the case have been stipulated.

Petitioner is a Delaware corporation engaged in the business of farming. Its principal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases