1. Home
  2. Browse Decisions
  3. T.C.
  4. 58 T.C.
  5. 58 T.C. 479 (1972)
 

KERRY INVESTMENT COMPANY v. COMMISSIONER

Docket No. 2568-70.

58 T.C. 479 (1972)

KERRY INVESTMENT COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 20, 1972.

Attorney(s) appearing for the Case

James Wm. Johnston and William R. Smith, for the petitioner.

Eugene H. Flood, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $10,058.38 in the petitioner's Federal income tax for 1966 and a deficiency of $11,826.61 in the petitioner's Federal income tax for 1967. The only issue for decision is whether, in the circumstances of this case, the respondent was authorized under section 482 of the Internal Revenue Code of 19541 to increase the petitioner's income...

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