SOUTHER MAIL TRANSPORT, INC. v. COMMISSIONER

Docket No. 40953-84.

63 T.C.M. 2893 (1992)

T.C. Memo. 1992-252

Southeastern Mail Transport, Inc. v. Commissioner.

United States Tax Court.

Filed April 30, 1992.


Attorney(s) appearing for the Case

Jones E. Davis, 620 Matterhorn Rd., Jacksonville, Fla., for the petitioner. Francis C. Mucciolo, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal corporate income tax in the amount of $328,549 for its fiscal year ended June 30, 1981.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year in question, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After a concession,

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