Legal Opinion
Cinema '84 v. Commissioner
Court of Appeals for the Second Circuit
Decided May 21, 2002No. Docket Nos. 00-4263(L), 00-4265(C) and 00-4267(C)PublishedCited by 13 opinions
1Per curiam
In this consolidated appeal of three consolidated tax cases, petitioners-appellánts and appellant appeal from orders entered by the United States Tax Court in favor of respondent-appellee Commissioner of Internal Revenue (the “Commissioner”). See First Blood Assocs. v. Comm’r, No. 00-4267 (Tax Court Docket Nos. 623-92, 13014-92, 12062-94, 15641-92); Greenberg Bros. P’ship No. 12 v. Comm’r, No. 00-4265 (Tax Court Docket No. 22780-91); Cinema ’84 v. Comm’r, No. 00A263 (Tax Court Docket No. 621-92). We granted the parties’ joint motion to consolidate the three consolidated tax cases into one…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Greenberg Bros. P'ship 4 v. CommissionerUnited States Tax Court · 1998
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
- Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2005
- Cinema '84 v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 2002
- Gingerich v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Alternative Carbon Resources, LLC v. United StatesUnited States Court of Federal Claims · 2018
8 more not listed; retrieve them via the Exa API.