JOE COKER PONTIAC, INC. v. COMMISSIONER

Docket No. 1666-73.

34 T.C.M. 1332 (1975)

T.C. Memo. 1975-305

Joe Coker Pontiac, Inc. v. Commissioner.

United States Tax Court.

Filed October 6, 1975.


Attorney(s) appearing for the Case

John Joseph Snider and David A. Kroll, for the petitioner. Thomas M. Ingoldsby, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1969 and 1970 in the amounts of $5,044.14 and $352.90, respectively. Due to concessions by the parties the sole issue remaining for decision is whether petitioner, an accrual basis taxpayer, incurred a fixed liability for contributions to its profit sharing plan in the years in issue.

Findings of Fact

Some of...

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