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
CourtCourt of Appeals for the Sixth Circuit
DecidedFebruary 8, 1977
Docket75-2455
StatusPublished
Cited by1 cases

This text of 549 F.2d 414 (Harmont Plaza, Incorporated v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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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Related

Smith v. Commissioner
1983 T.C. Memo. 472 (U.S. Tax Court, 1983)

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Bluebook (online)
549 F.2d 414, 39 A.F.T.R.2d (RIA) 834, 1977 U.S. App. LEXIS 10146, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harmont-plaza-incorporated-v-commissioner-of-internal-revenue-ca6-1977.