Legal Opinion
Corra Resources, Ltd. v. Commissioner
United States Tax Court
Decided March 14, 1990No. Docket No. 467-85UnpublishedCited by 1 opinion
1Opinion of the Court
CORRA RESOURCES, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Corra Resources, Ltd. v. Commissioner
Docket No. 467-85
United States Tax Court
T.C. Memo 1990-133; 1990 Tax Ct. Memo LEXIS 133; 59 T.C.M. (CCH) 102; T.C.M. (RIA) 90133;
March 14, 1990
Arthur H. Boelter and John J. White, Jr., for the petitioner.
Anne M. DiFonzo and John E. White, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to section 7443A(b)(4) of the Internal Revenue Code of 1986 and Rule 180 et seq. 1 The Court…
2Cases cited10 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Brountas v. CommissionerUnited States Tax Court · 1979
- Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1982
- Crc Corporation v. Commissioner of Internal Revenue. Crc Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Corra Resources, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991