1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1548 (1977)
 

MARIE'S SHOPPE, INC. v. COMMISSIONER

Docket Nos. 6901-74, 5023-76.

36 T.C.M. 1548 (1977)

T.C. Memo. 1977-381

Marie's Shoppe, Inc. v. Commissioner.

United States Tax Court.

Filed October 31, 1977.

Attorney(s) appearing for the Case

C.M. Meadows, Jr., 3900 First Nat'l Bank Bldg., Dallas, Tex., for the petitioner. John D. Copeland, for the respondent.

[36 T.C.M. 1549]

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on May 31, 1974, mailed to petitioner a statutory notice of deficiency asserting a deficiency in accumulated earnings tax under section 531, I.R.C. 1954 for the taxable year 1971 in the amount of $6,879.16. On March 8, 1976 respondent mailed a statutory notice of deficiency to petitioner asserting deficiencies in accumulated earnings tax...

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