Legal Opinion
River City Ranches 1 Ltd. v. Comm'r
United States Tax Court
Decided July 2, 2007No. Nos. 787-91, 4876-94, 9550-94, 9552-94, 9554-94, 13595-94, 13597-94, 13599-94, 14038-96UnpublishedCited by 2 opinions
Terri A. Merriam, for participating partners in docket Nos. 9554-94 and 13599-94.
1Opinion of the Court
RIVER CITY RANCHES # 1 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES # 2 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES # 3 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES # 4 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES # 5 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, RIVER CITY RANCHES # 6 LTD., JEFFRY BERGAMYER, TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
River City Ranches # 1 Ltd. v. Comm'r
Nos. 787-91, 4876-94, 9550-94, 9552-94, 9554-94, 13595-94, 13597-94, 13599-94,…
2Cases cited19 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Rose v. CommissionerUnited States Tax Court · 1987
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
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3Cited by2 opinions
- United States v. Martinez (In Re Martinez)Court of Appeals for the Fifth Circuit · 2009
- United States v. MartinezCourt of Appeals for the Fifth Circuit · 2009