1. Home
  2. Browse Decisions
  3. T.C.
  4. 118 T.C.
  5. 118 T.C. 84 (2002)
 

S. TULSA PATHOLOGY LAB., INC. v. COMMISSIONER

Docket No. 18557-98.

118 T.C. 84 (2002)

118 T.C. No. 5

SOUTH TULSA PATHOLOGY LABORATORY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 28, 2002.

Attorney(s) appearing for the Case

Thomas G. Potts, for petitioner.

Elizabeth Downs, for respondent.

MARVEL, Judge:

Respondent determined a deficiency in petitioner's Federal income tax of $1,926,232 for its taxable year ended June 30, 1994.

The issues for decision are: (1) Whether, pursuant to a plan of reorganization under section 368(a)(1)(D),1 petitioner's distribution to its shareholders of stock of a controlled corporation qualified as a nontaxable distribution under section 355; and (2) if the distribution did not...

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