Legal Opinion
Route 231, LLC v. Comm'r
United States Tax Court
Decided February 24, 2014No. Docket No. 13216-10UnpublishedCited by 1 opinion
1Opinion of the Court
ROUTE 231, LLC, JOHN D. CARR, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Route 231, LLC v. Comm'r
Docket No. 13216-10.
United States Tax Court
T.C. Memo 2014-30; 2014 Tax Ct. Memo LEXIS 30; 107 T.C.M. (CCH) 1155;
February 24, 2014, Filed
Decision will be entered under Rule 155.
William Lee S. Rowe, Timothy L. Jacobs, and Hilary B. Lefko, for petitioner.
Timothy B. Heavner, John M. Tkacik, Jr., Warren P. Simonsen, and Mary Ann Waters, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM FINDINGS OF FACT AND OPINION
KERRIGAN, Judge: On March 17, 2010, respondent issued…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. CraftSupreme Court of the United States · 2002
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3Cited by1 opinion
- SWF Real Estate LLC v. Comm'rUnited States Tax Court · 2015