INDIAN TRAIL TRADING POST, INC. v. C. I. R.

No. 74-1015.

503 F.2d 102 (1974)

INDIAN TRAIL TRADING POST, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Sixth Circuit.

Decided September 20, 1974.


Attorney(s) appearing for the Case

Robert L. Ackerson, Ackerson, Ackerson & Remmers, Louisville, Ky., for petitioner.

Libero Marinelli, Jr., Dept. of Justice, Washington, D. C., for respondent; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, PECK and MILLER, Circuit Judges.


PER CURIAM.

The Internal Revenue Service assessed an income tax deficiency of $3,298.84 against the petitioner, Indian Trail Trading Post, Inc., for the taxable year ending October 31, 1967. The petitioner sought from the Tax Court a redetermination of the deficiency assessment. The Tax Court upheld the I.R.S.'s assessment and from that decision this appeal is taken.

A detailed account of the factual situation from which the case arises is set forth in the...

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