MCCOY ENTERPRISES, INC. v. COMMISSIONER

Docket Nos. 5626-90, 5627-90.

64 T.C.M. 1449 (1992)

T.C. Memo. 1992-693

McCoy Enterprises, Inc. and Subsidiaries, v. Commissioner. McCoy Enterprises, Inc. and Subsidiaries, Transferee v. Commissioner.

United States Tax Court.

Filed December 7, 1992.


Attorney(s) appearing for the Case

Merril R. Talpers, 1100 Main St., Kansas City, Kan., for the petitioners.

Michael L. Boman and James E. Cannon, for the respondent.


Memorandum Findings of Fact and Opinion

HALPERN, Judge:

By a notice of deficiency dated December 22, 1989, respondent determined a deficiency and additions to tax against petitioners as follows:

                                                Additions to Tax
Tax Year               ------------------------------------------------------------------
 Ended     Deficiency   Sec. 6653(a)(1)             Sec...

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