1. Home
  2. Browse Decisions
  3. T.C.
  4. 79 T.C.
  5. 79 T.C. 700 (1982)
 

KATES HOLDING CO. v. COMMISSIONER

Docket No. 4397-80.

79 T.C. 700 (1982)

KATES HOLDING CO., INC. (FORMERLY CRESTLINE INDUSTRIES CORPORATION, A CORPORATION OF THE COMMONWEALTH OF PENNSYLVANIA), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1982.

Attorney(s) appearing for the Case

Robert B. Haines and Timothy Boderck, for the petitioner.

Andrew I. Panken and Patrick E. Whelan, for the respondent.

SHIELDS, Judge:

Respondent determined a liability in petitioner's Federal income taxes, due to its status as a transferee, in the amount of $49,016 for the taxable year ending June 30, 1974. Due to concessions by petitioner, the sole issue involved is whether petitioner's transferor qualified for a special deduction under section 922(a)1 as a Western Hemisphere trade corporation. In particular...

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