1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 56 T.C.M.
  5. 56 T.C.M. 971 (1988)
 

CTM CONSTRUCTION, INC. v. COMMISSIONER

Docket No. 5071-84.

56 T.C.M. 971 (1988)

T.C. Memo. 1988-590

CTM Construction, Inc. v. Commissioner.

United States Tax Court.

Filed December 28, 1988.

Attorney(s) appearing for the Case

Pasquale P. Caiazza, 2107 N. Broadway, Santa Ana, Calif., for the petitioner. Benjamin Duncan, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

In a statutory notice of deficiency dated November 30, 1983, respondent determined a deficiency in petitioner's income tax for taxable year ending August 31, 1980, in the amount of $50,857 and an addition to tax pursuant to section 6653(a)1 in the amount of $2,542.85.

After concessions,2 the issues for our consideration are (1) whether...

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