Legal Opinion

Leader Federal Sav. & Loan Ass'n v. Commissioner

United States Tax Court

Decided July 22, 1991No. Docket Nos. 44110-86, 44490-86Unpublished

1Opinion of the Court

LEADER FEDERAL SAVINGS AND LOAN ASSOCIATION OF MEMPHIS AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Leader Federal Sav. & Loan Ass'n v. Commissioner

Docket Nos. 44110-86, 44490-86

United States Tax Court

T.C. Memo 1991-334; 1991 Tax Ct. Memo LEXIS 385; 62 T.C.M. (CCH) 201; T.C.M. (RIA) 91334;

July 22, 1991, Filed

An appropriate Order will be issued and decisions will be entered under Rule 155.

Richard L. Bacon, for the petitioner.

Nancy B. Romano, for the respondent.

WELLS, Judge.

WELLS

MEMORANDUM OPINION

The instant consolidated cases (hereinafter, the instant case) are…

2Cases cited3 opinions

  1. Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
  2. Pacific First Federal Sav. Bank v. CommissionerUnited States Tax Court · 1990
  3. Leader Federal Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1989

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