NEWTON TRUCK RENTAL v. COMMISSIONER

Docket No. 7544-76.

39 T.C.M. 468 (1979)

T.C. Memo. 1979-450

Newton Truck Rental v. Commissioner.

United States Tax Court.

Filed November 13, 1979.


Attorney(s) appearing for the Case

Kenneth F. Kane, 15 Torrey St., Brockton, Mass., for the petitioner. Thomas P. Dougherty, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in the Federal income tax of petitioner as follows:

    Taxable Year Ended           Deficiency
------------------------------------------------
      July 31, 1972 ............ $20,702.86
      December 31, 1972 ........   5,261.63
      December 31, 1973 ........  19,286.84

Due to concessions, two issues remain for our decision:

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