1. Home
  2. Browse Decisions
  3. T.C.
  4. 78 T.C.
  5. 78 T.C. 458 (1982)
 

BENNETT PAPER CORP. v. COMMISSIONER

Docket No. 9854-78.

78 T.C. 458 (1982)

BENNETT PAPER CORPORATION AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 1982.

Attorney(s) appearing for the Case

Donald H. Whaley, for the petitioners.

William J. Falk, for the respondent.

WILES, Judge:

Respondent determined a deficiency of $93,895 in petitioners' 1974 Federal income tax. After concessions, the issues for decision are:

(1) Whether certain preopening expenditures claimed on petitioners' consolidated return were incurred in the course of a trade or business under section 162(a).1

(2) Whether petitioners are entitled to a deduction in excess of...

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