1. Home
  2. Browse Decisions
  3. T.C.
  4. 76 T.C.
  5. 76 T.C. 803 (1981)
 

ELM STREET REALTY TRUST v. COMMISSIONER

Docket No. 1977-79.

76 T.C. 803 (1981)

ELM STREET REALTY TRUST, WHITFIELD W. JOHNSON, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 18, 1981.

Attorney(s) appearing for the Case

William C. Hays and Robert F. Corliss, for the petitioner.

Barry J. Laterman, for the respondent.

NIMS, Judge:

Respondent determined deficiencies in petitioner's income tax for the taxable years ending February 28, 1975, February 29, 1976, and February 28, 1977, in the respective amounts of $4,538.82, $4,320.88, and $3,912. The issue for decision is whether the Elm Street Realty Trust is an association within the meaning of section 7701(a)(3)1 and thus taxable as a corporation.

FINDINGS OF FACT

Some of the...

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