Harmont Plaza, Incorporated v. Commissioner of Internal Revenue

Sixth Circuit

Harmont Plaza, Incorporated v. Commissioner of Internal Revenue

549 F.2d 414, 39 A.F.T.R.2d (RIA) 834, 1977 U.S. App. LEXIS 10146

Court of Appeals for the Sixth Circuit·Decided February 8, 1977·No. 75-2455·Published·Cited by 1 cases

Opinion

ORDER

This appeal, perfected from an order entered by the Tax Court affirming certain income tax determinations made by the respondent-appellee, has been submitted on the record on appeal and on the briefs and oral arguments of counsel. Being fully advised in the premises, the Court concludes that the items in dispute were properly assessed against the petitioner-appellant as income returnable by it for the fiscal years ending November 30, 1970, and November 30, 1971, respectively, for the reasons set forth in the opinion filed by Judge William M. Drennen of the Tax Court of the United States, 64 T.C. No. 64, 64 T.C. 632, and therefore,

IT IS ORDERED that the judgment of the Tax Court be and it hereby is affirmed.

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ORDER

This appeal, perfected from an order entered by the Tax Court affirming certain income tax determinations made by the respondent-appellee, has been submitted on the record on appeal and on the briefs and oral arguments of counsel. Being fully advised in the premises, the Court concludes that the items in dispute were properly assessed against the petitioner-appellant as income returnable by it for the fiscal years ending November 30, 1970, and November 30, 1971, respectively, for the reasons set forth in the opinion filed by Judge William M. Drennen of the Tax Court of the United States, 64 T.C. No. 64, 64 T.C. 632, and therefore,

IT IS ORDERED that the judgment of the Tax Court be and it hereby is affirmed.

Harmont Plaza, Incorporated v. Commissioner of Internal Revenue, 549 F.2d 414, 39 A.F.T.R.2d (RIA) 834, 1977 U.S. App. LEXIS 10146 (6th Cir. 1977).

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549 F.2d 414 (Harmont Plaza, Incorporated v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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