Paccar, Inc. v. Commissioner , 85 T.C. 754 ( 1985 )


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Document Info

Docket Number: Docket No. 22221-82

Citation Numbers: 1985 U.S. Tax Ct. LEXIS 19, 85 T.C. No. 45, 85 T.C. 754

Judges: Scott

Filed Date: 11/13/1985

Precedential Status: Precedential

Modified Date: 11/14/2024

Authorities (21)

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )

Spicer Theatre, Inc. v. Commissioner of Internal Revenue, ... , 346 F.2d 704 ( 1965 )

Ballentine Motor Co., Inc., Ballentine's, and Ballentine ... , 321 F.2d 796 ( 1963 )

Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )

Corliss v. Bowers , 50 S. Ct. 336 ( 1930 )

Estate of Charles T. Franklin, Deceased v. Commissioner of ... , 544 F.2d 1045 ( 1976 )

St. James Sugar Cooperative, Inc., Cross v. United States ... , 643 F.2d 1219 ( 1981 )

pauline-w-ach-v-commissioner-of-internal-revenue-estate-of-ernest-m , 358 F.2d 342 ( 1966 )

American National Bank of Austin v. United States , 421 F.2d 442 ( 1970 )

Union Planters National Bank of Memphis v. United States , 426 F.2d 115 ( 1970 )

richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia , 756 F.2d 1430 ( 1985 )

Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )

Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )

Thor Power Tool Company v. Commissioner of Internal Revenue , 563 F.2d 861 ( 1977 )

Space Controls, Inc. v. Commissioner of Internal Revenue , 322 F.2d 144 ( 1963 )

Helvering v. Clifford , 60 S. Ct. 554 ( 1940 )

Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )

Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )

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Cited By (13)

City Line Candy & Tobacco Corp. v. Commissioner , 141 T.C. 414 ( 2013 )

Podd v. Commissioner , 75 T.C.M. 2575 ( 1998 )

City Line Candy & Tobacco Corp. v. Commissioner , 141 T.C. No. 13 ( 2013 )

Craig J. Schieder ( 2022 )

Volvo Cars of North America, LLC v. United States , 571 F.3d 373 ( 2009 )

Estate of Lay v. Comm'r , 102 T.C.M. 202 ( 2011 )

The Coca-Cola Company and Subsidiaries v. Commissioner , 155 T.C. No. 10 ( 2020 )

Dhl Corp. v. Comm'r , 76 T.C.M. 1122 ( 1998 )

Compaq Computer Corp. v. Commissioner , 78 T.C.M. 20 ( 1999 )

H Group Holding, Inc. v. Commissioner , 78 T.C.M. 533 ( 1999 )

GAC Produce Co. v. Commissioner , 77 T.C.M. 1890 ( 1999 )

Kenco Restaurants, Inc. v. Commissioner , 76 T.C.M. 512 ( 1998 )

Central Pa. Sav. Ass'n & Subsidiaries v. Commissioner , 71 T.C.M. 2724 ( 1996 )

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