NATIONAL TEA CO. v. COMMISSIONER

Docket No. 31558-81.

83 T.C. 8 (1984)

NATIONAL TEA CO. AND CONSOLIDATED SUBSIDIARIES, AS SUCCESSOR TO NATIONAL SUPERMARKETS, INC., FORMERLY NATIONAL FOOD STORES OF LOUISIANA, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 11, 1984.


Attorney(s) appearing for the Case

Arthur S. Rollin and Thomas C. Durham, for the petitioner.

Carleton E. Knechtel and John J. Morrison, for the respondent.


JACOBS, Judge:*

Respondent determined deficiencies in income tax and transferee liabilities against petitioner as successor in interest to, and as transferee of the assets of, National Supermarkets, Inc., formerly National Food Stores of Louisiana, Inc. (hereinafter referred to as Supermarkets) for the taxable years ended March 29, 1969, and April 1, 1972, as follows:

               TYE                       ...

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