Harmont Plaza, Inc. v. Comm'r of Internal Revenue, 549 F.2d 414 (6th Cir. 1977). · Go Syfert
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Harmont Plaza, Inc. v. Comm'r of Internal Revenue, 549 F.2d 414 (6th Cir. 1977). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · "doubtful collectibility"
17 citation events (1 in the last 25 years) across 2 distinct courts.
Strongest positive: IDI Management, Inc. v. Commissioner (tax, 1977-10-25)
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (quoted) IDI Management, Inc. v. Commissioner
Tax Ct. · 1977 · quote attribution · 1 verbatim quote · confidence low
doubtful collectibility
cited Cited "see" Sheid v. Commissioner
Tax Ct. · 1985 · signal: see · confidence high
See Harmont Plaza Inc. v. Commissioner, 64 T.C. 632 (1975) , affd. 549 F.2d 414 (6th Cir. 1977) , cert. denied 434 U.S. 955 (1977) .
cited Cited "see" Sartin v. United States
Ct. Cl. · 1984 · signal: see · confidence high
See Harmont Plaza, Inc. v. Commissioner, 64 T.C. 632, 649-51 (1975), aff'd, 549 F.2d 414 (6th Cir.1977); Corn Exchange Bank v. United States, 37 F.2d 34 (2d Cir.1930).
cited Cited "see" Johnson v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Harmont Plaza, Inc. v. Commissioner, 64 T.C. 632 , 649-651 (1975) , *234 affd. 549 F.2d 414 (6th Cir. 1977) .
Retrieving the full opinion text from the archive…
HARMONT PLAZA, INCORPORATED, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
75-2455.
Court of Appeals for the Sixth Circuit.
Feb 8, 1977.
549 F.2d 414
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.
Peck, Lively, Engel.
Cited by 1 opinion  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 64%
Citer courts: U.S. Tax Court (1)

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.