1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 51 (1984)
 

NIAGARA COUNTY SAVINGS BANK v. COMMISSIONER

Docket Nos. 23612-81, 26339-82.

48 T.C.M. 51 (1984)

T.C. Memo. 1984-247

Niagara County Savings Bank v. Commissioner.

United States Tax Court.

Filed May 27, 1984.

Attorney(s) appearing for the Case

Jerome D. Adner and Albert R. Mugel, for the petitioners. Louis J. Zeller, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

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

  Year    Deficiency

  1977    $16,897.77
  1978      4,219.31

These cases have been consolidated for trial, briefing, and opinion. After concessions, the only issue is whether the amount of investment tax credit allowable for certain property is limited by section 46(e).1

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