U.S. Court of Appeals for the Sixth Circuit, 1977

Harmont Plaza, Incorporated v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided February 8, 1977 · Peck, Lively, Engel

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

Counsel

Donald DeSalvo, Ronald G. Galip, Youngstown, Ohio, for petitioner-appellant., Gilbert E. Andrews, Asst. Atty. Gen., Tax Div., U.S. Dept, of Justice, Washington, D.C., Elmer J. Kelsey, Francis J. Gould, Mead Whitaker, Chief Counsel, Internal Revenue, Washington, D.C., for respondentappellee.

Cases that cite this one

1 later published case cites this decision.

Smith v. Commissioner (United States Tax Court 1983)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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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