United States First Circuit
HAFFNER'S SERV. STATIONS, INC. v. COMM'R OF INTERNAL REVENUE, 02-1761
The Tax Court's disallowment of plaintiff's deduction of certain bonuses and imposing the accumulated earnings tax is affirmed.
Appellate Information
- Decided 03/31/2003
- Published 03/31/2003
Judges
- BOUDIN, Chief Judge., Before BOUDIN, Chief Judge, TORRUELLA and LIPEZ, Circuit Judges.
Court
- United States First Circuit
Counsel
- For Appellant:
- Kenneth A. Cohen, P.C. with whom Don M. Kennedy, P.C., Jeffrey Alan Simes, Collin O'Connor Udell and Goodwin Procter LLP were on brief for petitioner.
- For Appellees:
- Andrea R. Tebbets, Tax Division, Department of Justice, with whom Richard Farber, Tax Division, Department of Justice, and Eileen J. O'Connor, Assistant Attorney General, were on brief for respondent.