CHIEF INDUSTRIES, INC. v. COMMISSIONER

Docket No. 2007-00.

87 T.C.M. 1002 (2004)

T.C. Memo. 2004-45

Chief Industries, Inc. and Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 2, 2004.


Attorney(s) appearing for the Case

Gerald P. Laughlin, Kent O. Littlejohn, and Frank J. Reida, for the petitioner.

William R. Davis, Jr., for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioner seeks redetermination of deficiencies in Federal income tax for the taxable years ended June 30, 1996 and 1997, of $619,501 and $431,062, respectively. The issues relate solely to respondent's disallowance of a claimed deduction for the taxable year ended June 30, 1996. The deficiencies arose in 2 taxable years because respondent's adjustment affected the amount of the general business credit...

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