Legal Opinion
Pleasant Summit Land Corp. v. Commissioner
United States Tax Court
Decided September 17, 1987No. Docket Nos. 30159-82; 23782-85; 28283-85UnpublishedCited by 11 opinions
1Opinion of the Court
PLEASANT SUMMIT LAND CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pleasant Summit Land Corp. v. Commissioner
Docket Nos. 30159-82; 23782-85; 28283-85.
United States Tax Court
T.C. Memo 1987-469; 1987 Tax Ct. Memo LEXIS 465; 54 T.C.M. (CCH) 566; T.C.M. (RIA) 87469;
September 17, 1987; As amended September 24, 1987; Affirmed In Part; Reversed In Part and Remanded November 28, 1988
Richard S. Kestenbaum and Bernard S. Mark, for the petitioners.
C. Ellen Pilsecker and Leslie J. Speigel, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN: Judge: In…
2Cases cited22 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. CartwrightSupreme Court of the United States · 1973
- Brannen v. CommissionerUnited States Tax Court · 1982
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pasqualini v. CommissionerUnited States Tax Court · 1994
- Estate of Melvin W. Isaacson, Deceased, Miriam A. Isaacson, and Miriam A. Isaacson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
- Brown Group v. CommissionerUnited States Tax Court · 1995
- Brown Group v. CommissionerUnited States Tax Court · 1994
- Regents Park PartnersUnited States Tax Court · 1992
6 more not listed; retrieve them via the Exa API.