1. Home
  2. Browse Decisions
  3. T.C.
  4. 86 T.C.
  5. 86 T.C. 171 (1986)
 

KENYATTA CORP. v. COMMISSIONER

Docket No. 22262-84.

86 T.C. 171 (1986)

KENYATTA CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 12, 1986.

Attorney(s) appearing for the Case

Arthur H. Boelter, for the petitioner.

Robert F. Geraghty, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $24,943 in petitioner's personal holding company tax for its fiscal year ended January 31, 1978. The only issue to be decided is whether, during that year, petitioner was a personal holding company within the meaning of section 542(a).1

FINDINGS OF FACT

Petitioner Kenyatta Corp. was a Washington State corporation with its principal office located...

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