HIGHLAND FARMS, INC. v. COMMISSIONER

Docket No. 6642-93.

106 T.C. 237 (1996)

HIGHLAND FARMS, INC. & SUBSIDIARY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1996.


Attorney(s) appearing for the Case

David M. Furr and John D. Kersh, Jr., for petitioners.

James E. Gray and Paul G. Topolka, for respondent.


PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $2,531,650 and an addition to tax under section 6661 in the amount of $632,913 for the taxable year 1988.1

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year before the Court, and all Rule references are to the Tax...

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