1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 285 (1994)
 

SOUTHWEST TEXAS ELECTRIC COOPERATIVE, INC. v. COMMISSIONER

Docket No. 9635-93.

68 T.C.M. 285 (1994)

T.C. Memo. 1994-363

Southwest Texas Electric Cooperative, Inc. v. Commissioner.

United States Tax Court.

Filed August 1, 1994.

Attorney(s) appearing for the Case

William Norton Baker, 5010 University, Lubbock, Tex., for the petitioner.* Mary K. McIlyar, for the respondent.

Memorandum Opinion

LARO, Judge.

The case is before the Court fully stipulated under Rule 122(a).1 Southwest Texas Electric Cooperative, Inc. (petitioner), petitioned the Court for redetermination of respondent's determination of deficiencies of $9,868.58 and $20,622.03 in its 1989 and 1990 Federal income tax, respectively.

We must decide whether interest earned on two United States Treasury Notes (T-Notes) purchased by...

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