1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 1460 (1976)
 

STEELMASTERS, INC. v. COMMISSIONER

Docket No. 836-74.

35 T.C.M. 1460 (1976)

T.C. Memo. 1976-324

Steelmasters, Inc. v. Commissioner.

United States Tax Court.

Filed October 21, 1976.

Attorney(s) appearing for the Case

Patrick J. Murphy, for the petitioner, 425 Park Ave., New York, N.Y.E. Noel Harwerth, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

       FYE                   Deficiency

     2/28/69 ...............  $15,901
     2/28/70 ...............   15,982

We are to decide whether during the years in issue petitioner was availed of for the purpose of avoiding income tax with respect to its shareholders by permitting its earnings and...

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