PRIMO PANTS CO. v. COMMISSIONER

Docket No. 12995-78.

78 T.C. 705 (1982)

PRIMO PANTS COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 26, 1982.


Attorney(s) appearing for the Case

Philip A. Kaiser, Stanley M. Rosenblum, and Michael A. Markenson, for the petitioner.

Paul K. Voelker, for the respondent.


PARKER, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the fiscal years ending November 30, 1973, November 30, 1974, and November 30, 1975, in the amounts of $119,118, $59,369, and $33,566, respectively. After concessions by the parties, the issue for decision is whether there has been a change in petitioner's method of accounting.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found...

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