Legal Opinion
United Fibertech, Ltd. v. Commissioner
United States Tax Court
Decided September 10, 1991No. Docket No. 32531-88UnpublishedCited by 2 opinions
1Opinion of the Court
UNITED FIBERTECH, LTD., KEVIN T. TWOHY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
United Fibertech, Ltd. v. Commissioner
Docket No. 32531-88
United States Tax Court
T.C. Memo 1991-445; 1991 Tax Ct. Memo LEXIS 494; 62 T.C.M. (CCH) 699; T.C.M. (RIA) 91445;
September 10, 1991, Filed
Decision will be entered for the respondent.
Robert B. Martin, Jr., for the petitioner.
Donna F. Herbert, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined an adjustment to the partnership return of income of United Fibertech, Ltd.…
2Cases cited12 opinions
- Snow v. CommissionerSupreme Court of the United States · 1974
- Smith v. CommissionerUnited States Tax Court · 1982
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Green v. Comm'rUnited States Tax Court · 1984
- Levin v. CommissionerUnited States Tax Court · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- United Fibertech, Ltd. Kevin T. Twohy, Tax Matters Partner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992