1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 70 T.C.M.
  5. 70 T.C.M. 1021 (1995)
 

OHIO PERIODICAL DISTRIBUTORS, INC. v. COMMISSIONER

Docket No. 12982-94.

70 T.C.M. 1021 (1995)

T.C. Memo. 1995-496

Ohio Periodical Distributors, Inc., f.k.a. Scott Krauss News Agency, Inc., Ronald E. Scherer Trust and Linda S. Hayner Trust, Persons other than the Tax Matters Person v. Commissioner.

United States Tax Court.

Filed October 16, 1995.

Attorney(s) appearing for the Case

Daniel M. Davidson, Washington, D.C., for the petitioners. James E. Kagy, for the respondent.

MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined adjustments in the S corporation's income in the amounts of $3,869,422, ($101,725), $165,516, and $464,205 for its taxable years 1985, 1986, 1987, and 1988, respectively. At issue is whether an election made by the corporation under section 4581, resulting in the exclusion from gross income of the amount of the corporation's income attributable to returns from "qualified...

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