1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 294 (1985)
 

RHOADES OIL COMPANY v. COMMISSIONER

Docket Nos. 4926-78, 17287-79.

50 T.C.M. 294 (1985)

T.C. Memo. 1985-322

Rhoades Oil Company, Petitioner v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed July 1, 1985.

Attorney(s) appearing for the Case

William C. Jones, III, for the petitioner. Charles N. Woodward, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

In these consolidated cases, respondent determined deficiencies in petitioner's corporate income tax as follows:

     Docket No.     Year     Deficiency

      4926-78       1974      $274,875
      17287-79      1975       205,613
                    1976       132,147

The sole issue1 for decision is whether petitioner was availed of during its...

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