1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 610 (1983)
 

EQUITY PLANNING CORPORATION AND SUBSIDIARIES v. COMMISSIONER

Docket No. 21808-80.

45 T.C.M. 610 (1983)

T.C. Memo. 1983-57

Equity Planning Corporation and Subsidiaries v. Commissioner.

United States Tax Court.

Filed January 31, 1983.

Attorney(s) appearing for the Case

Stephen L. Kadish, J. Timothy Bender and Mark B. Cohn, 2112 E. Ohio Bldg., Cleveland, Ohio, for the petitioner. Barbara B. McCaskill, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated September 4, 1980 respondent determined deficiencies in petitioner's Federal income taxes for the taxable years ended December 31, 1973 and December 31, 1974 in the respective amounts of $1,806.28 and $24,428.43. After concessions, the issues remaining for decision are (1) whether Equity St. Petersburg Building Company (hereinafter...

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