1. Home
  2. Browse Decisions
  3. T.C.
  4. 72 T.C.
  5. 72 T.C. 1 (1979)
 

WOLFSEN LAND & CATTLE CO. v. COMMISSIONER

Docket No. 9967-74.

72 T.C. 1 (1979)

WOLFSEN LAND & CATTLE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 2, 1979.

Attorney(s) appearing for the Case

Reed E. Hundt and McGee Grigsby, for the petitioner.

Gordon W. Cook, for the respondent.

STERRETT, Judge:

By notice of deficiency dated October 4, 1974, respondent determined deficiencies in petitioner's Federal income taxes for its taxable years ended July 31, 1971 and 1972, in the respective amounts of $421.79 and $350,618.18. The major item involved in the deficiencies was the disallowance by respondent of a claimed deduction for prepaid cattlefeed expenses for petitioner's taxable year ended July 31, 1972. Petitioner's petition to this Court...

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