THE KRAMERTOWN COMPANY, INC. v. COMMISSIONER

Docket No. 6119-70.

31 T.C.M. 1177 (1972)

T.C. Memo. 1972-239

The Kramertown Company, Inc. v. Commissioner.

United States Tax Court.

Filed November 30, 1972.


Attorney(s) appearing for the Case

Norman B. Gillis, Jr. (an officer), P.O. Box "G", McComb, Miss., for the petitioner. Robert D. Hoffman, for the respondent.


Memorandum Opinion

FORRESTER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the fiscal years ended July 31, 1966 and 1967, in the amounts of $7,833.05 and $4,135.91, respectively. Many issues have been settled between the parties and the only one now remaining for our consideration is whether petitioner's eleven individual roof-top heating and air conditioning units located on the roof of its shopping center in McComb,...

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