HYDROMETALS, INC. v. COMMISSIONER

Docket No. 5855-69.

31 T.C.M. 1260 (1972)

T.C. Memo. 1972-254

Hydrometals, Inc. v. Commissioner.

United States Tax Court.

Filed December 26, 1972.


Attorney(s) appearing for the Case

J.W. Bullion, 2300 Republic Natl. Bank Bldg., Dallas, Tex., and Buford P. Berry, for the petitioner. W.J. Blackshear, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended September 30, 1967 in the amount of $410,420.20.

Certain issues raised by the parties in their pleadings have been resolved by agreement. The only remaining issue is whether petitioner should have reported $1,300,000 it received from sales in its fiscal...

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