1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 82 T.C.M.
  5. 82 T.C.M. 435 (2001)
 

BRAZORIA COUNTY STEWART FOOD MARKETS, INC. v. COMMISSIONER

Docket No. 1037-99.

82 T.C.M. 435 (2001)

T.C. Memo. 2001-220

Brazoria County Stewart Food Markets, Inc. v. Commissioner.

United States Tax Court.

Filed August 14, 2001.

Attorney(s) appearing for the Case

George W. Connelly, Jr., and William O. Grimsinger for the petitioner. Richard T. Cummings, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for its fiscal tax years ended September 30, 1991, 1992, and 1994, of $216,552, $225,336, and $8,190, respectively. The sole issue for our consideration is whether bad-debt deductions taken in 1994 are allowable under section 166.1 The remainder of respondent's deficiency determinations resulted purely...

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