Legal Opinion
Barrister Equip. Assocs. Series 115 v. Commissioner
United States Tax Court
Decided May 9, 1994No. Docket No. 23263-89UnpublishedCited by 1 opinion
1Opinion of the Court
BARRISTER EQUIPMENT ASSOCIATES SERIES #115, BARRISTER ASSOCIATES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrister Equip. Assocs. Series 115 v. Commissioner
Docket No. 23263-89
United States Tax Court
T.C. Memo 1994-205; 1994 Tax Ct. Memo LEXIS 205; 67 T.C.M. (CCH) 2932;
May 9, 1994, Filed
For petitioner: Nathan M. Silverstein and Kurt F. Zimmerman.
For respondent: Andrew M. Winkler and D. Lyndell Pickett
FAY, PATE
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section…
2Cases cited42 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
37 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Connell v. CommissionerUnited States Tax Court · 1996