1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2327 (1992)
 

FIDELITY ASSOCIATES, INC. v. COMMISSIONER

Docket No. 19277-88.

63 T.C.M. 2327 (1992)

T.C. Memo. 1992-142

Fidelity Associates, Inc., James P. Cherry, Sr., Tax Matters Person v. Commissioner.

United States Tax Court.

Filed March 10, 1992.

Attorney(s) appearing for the Case

David M. Furr and Joseph B. Alala, Jr., 301 S. York St., Gastonia, N.C., for the petitioner. Ross A. Rowley and Paul G. Topolka, for respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

This is a proceeding pursuant to sections 6226-62311 for a readjustment of subchapter S items of Fidelity Associates, Inc.,2 an S corporation, for the taxable year ending December 31, 1983.

The issues for decision are: (1) Whether petitioner is entitled, under section 446(a), to deduct paid and accrued commission expenses concerning sales...

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