WATSON ELECTRICAL CONSTRUCTION COMPANY v. COMMISSIONER

Docket No. 477-75.

35 T.C.M. 8 (1976)

T.C. Memo. 1976-4

Watson Electrical Construction Company v. Commissioner.

United States Tax Court.

Filed January 7, 1976.


Attorney(s) appearing for the Case

Frank P. Meadows, Jr., 2255 Franklin St., N.C., for the petitioner. Mathew E. Bates, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the fiscal years ended March 31, 1972, and March 31, 1973, in the amounts of $6,682.30 and $2,861.85, respectively.

Some adjustments have been conceded. The only issue presented for our decision is whether petitioner is entitled to deduct from taxable income in its fiscal years ended March 31 1972, and March 31, 1973, that portion 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