1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 86 T.C.M.
  5. 86 T.C.M. 29 (2003)
 

BREWER QUALITY HOMES, INC. v. COMMISSIONER

Docket No. 8222-99.

86 T.C.M. 29 (2003)

T.C. Memo. 2003-200

Brewer Quality Homes, Inc. v. Commissioner.

United States Tax Court.

Filed July 10, 2003.

Attorney(s) appearing for the Case

R. Cody Mayo, Jr., for the petitioner.

Mary Beth Calkins and Joseph Ineich, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHABOT, Judge:

Respondent determined deficiencies in Federal corporate income tax against petitioner as follows:

Year                           Deficiency

1995 .......................   $123,602
1996 .......................    144,411

After concessions by respondent,1 the issue for decision is the extent to which amounts that

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