Legal Opinion
Cooper v. Comm'r
United States Tax Court
Decided September 28, 2015No. Docket No. 6789-13UnpublishedCited by 1 opinion
1Opinion of the Court
FRED COOPER AND JENNIFER L. BRADY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cooper v. Comm'r
Docket No. 6789-13.
United States Tax Court
T.C. Memo 2015-191; 2015 Tax Ct. Memo LEXIS 200;
September 28, 2015, Filed
An appropriate order will be issued and decision will be entered under Rule 155.
Marion K. Mortensen and Blaine D. Williams, for petitioners.
Mark Hale Howard, for respondent.
BUCH, Judge.
BUCH
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCH, Judge: Fred Cooper lent money to friends and acquaintances. One such loan was to Wolper Construction, Inc., a real estate development…
2Cases cited20 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
- Dallmeyer v. CommissionerUnited States Tax Court · 1950
- Crown v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rutter v. Comm'rUnited States Tax Court · 2017