1. Home
  2. Browse Decisions
  3. T.C.
  4. 56 T.C.
  5. 56 T.C. 453 (1971)
 

F.D. BISSETT & SON, INC. v. COMMISSIONER

Docket No. 295-69.

56 T.C. 453 (1971)

F. D. BISSETT & SON, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 1, 1971.

Attorney(s) appearing for the Case

Jeff D. Batts, for the petitioner.

Harvey S. Jackson, for the respondent.

IRWIN, Judge:

The Commissioner determined deficiencies in petitioner's income tax as follows:

Taxable year                            Deficiency

1965 ---------------------------------- $1,319.27
1966 ----------------------------------  2,159.02
1967 ----------------------------------  1,488.00

The issue for our determination is whether section 267(a)(2)1 operates so as to disallow deductions...

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