Citing Sears Oil Co. / Richmond Television Corp. / SMC Corp. / Internal Revenue / Kramertown Co. / Madison Newspapers Inc. / Sears Oil Co. / Georgia Sales Company / Fort Walton Square Inc. / Syllabus Official Tax Court Syllabus P / See Massey Motors Inc. / Circle K Corp. / Krematown Co. / See alsoDixie Manor Inc. / PIGGLY WIGGLY SOUTHERN INC. / /
Country
United States / /
Currency
USD / /
Event
M&A / /
Facility
In Fort Walton Square / Store Date / /
IndustryTerm
retail sale / retail activities / energy conservation / purchased machinery / food store industry / retail / retail supermarkets / machinery / energy management / energy systems / manufacturing / refrigeration equipment / food products / retail stores / farm equipment / air-conditioning systems / food / energy / /
MarketIndex
case 75 / /
Organization
Food Marketing Institute / US Federal Reserve / Tennessee District Court / Department of Energy / U.S. Securities and Exchange Commission / /
Person
Denis Nonaka (Nonaka) / Alton Holloway (Holloway) / J. Steven Erie / Benny Smith (Smith) / T.C. Memo / Charles T. Zink / Hamblen / /
Position
Petitioners v.Commissioner / official / Counsel / valuation engineer / vice president / COMMISSIONER / manager of refrigeration and energy systems / Judge / /
Piggly Wiggly Southern Inc. v. Commissioner