CWT FARMS, INC. v. COMMISSIONER

Docket Nos. 16365-80, 16367-80.

79 T.C. 86 (1982)

CWT FARMS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CWT INTERNATIONAL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 19, 1982.


Attorney(s) appearing for the Case

W. Woodrow Stewart, T. Treadwell Syfan, and Steven A. Cornelison, for the petitioners.

Bettie N. Ricca, for the respondent.


SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

           Petitioner            Year ended      Deficiency

  CWT Farms, Inc ..........        9/30/75         $173.91
                                   9/30/76       24,624.41
                                   9/30/77       28,965.84

  CWT International, Inc ...       9/30/75       37,634.40
         ...

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