1. Home
  2. Browse Decisions
  3. T.C.
  4. 80 T.C.
  5. 80 T.C. 672 (1983)
 

THOMPSON ENGINEERING CO., INC. v. COMMISSIONER

Docket No. 9471-77.

80 T.C. 672 (1983)

THOMPSON ENGINEERING COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 11, 1983.

Attorney(s) appearing for the Case

Charles R. Hembree and Philip E. Wilson, for the petitioner.

Robert J. Kastl, for the respondent.

CHABOT, Judge:

Respondent determined deficiencies in Federal corporate income tax (accumulated earnings tax imposed by sec. 5311) against petitioner for fiscal years ended August 31, 1972, and August 31, 1973,2 in the amounts of $18,744.83 and $26,996.75, respectively.

The issue for decision is whether petitioner was availed of for the purpose of avoiding...

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