1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 88 (1983)
 

MAFCO EQUIPMENT COMPANY v. COMMISSIONER

Docket No. 10576-81.

47 T.C.M. 88 (1983)

T.C. Memo. 1983-637

Mafco Equipment Company v. Commissioner.

United States Tax Court.

Filed October 13, 1983.

Attorney(s) appearing for the Case

Bart A. Brown, Jr. and Michael H. Brown, for the petitioner. Mark S. Feuer, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Fiscal Year Ending        Deficiency

   May 31, 1976 ........... $ 4,349.00
   May 31, 1977 ...........  51,046.00

The sole issue for decision is whether income realized by petitioner from sales of certain items of tangible personal property during its fiscal years 1976 and 1977 should...

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