1. Home
  2. Browse Decisions
  3. T.C.
  4. 126 T.C.
  5. 126 T.C. 96 (2006)
 

SWALLOWS HOLDING, LTD. v. COMMISSIONER

Docket No. 8045-02.

126 T.C. 96 (2006)

126 T.C. No. 6

SWALLOWS HOLDING, LTD., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 26, 2006.

Attorney(s) appearing for the Case

Phillip L. Jelsma, for petitioner.

Thomas A. Dombrowski and Nina E. Chowdhry, for respondent.

LARO, Judge:

Petitioner petitioned the Court to redetermine respondent's determination of deficiencies in its Federal income taxes for its taxable years ended May 31, 1994, 1995, and 1996 (1994, 1995, and 1996 taxable years, respectively; collectively, subject years), and additions thereto under section 6651(a)(1).1 The deficiencies and additions to tax are as follows:

                                      Addition...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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