Legal Opinion
BALDWIN v. COMMISSIONER
United States Tax Court
Decided June 26, 2002No. 18739-95; No. 24410-95Unpublished
1Opinion of the Court
LUCIAN T. BALDWIN, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LUCIAN T. BALDWIN, III AND TERESA M. BALDWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BALDWIN v. COMMISSIONER
No. 18739-95; No. 24410-95
United States Tax Court
T.C. Memo 2002-162; 2002 Tax Ct. Memo LEXIS 168; 83 T.C.M. (CCH) 1915;
June 26, 2002, Filed
Respondent's determination that Loma Farms, Inc. was not engaged in activity for profit sustained. Court ordered respondent to make adjustments for 1989 and 1990 under section 183(b) comparable to those made for 1991 and 1992. Petitioner estopped…
2Cases cited43 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
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