Legal Opinion
Gustafson's Dairy v. Commissioner
United States Tax Court
Decided January 11, 1995No. Docket No. 24670-93UnpublishedCited by 3 opinions
1Opinion of the Court
GUSTAFSON'S DAIRY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gustafson's Dairy v. Commissioner
Docket No. 24670-93
United States Tax Court
T.C. Memo 1995-11; 1995 Tax Ct. Memo LEXIS 11; 69 T.C.M. (CCH) 1639;
January 11, 1995, Filed
For petitioner: James H. Sheehan and John S. Ball.
For respondent: Michael A. Pesavento.
PARKER
MEMORANDUM OPINION
PARKER, Judge: This case is before the Court on petitioner's motion under Rule 142(e) to shift the burden of proof to respondent to the limited extent set forth in section 534(a)(2). 1
In the notice of deficiency, dated August 26, 1993,…
2Cases cited8 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- Rutter v. CommissionerUnited States Tax Court · 1983
- Chatham Corp. v. CommissionerUnited States Tax Court · 1967
- Motor Fuel Carriers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Gabelli Funds v. CommissionerUnited States Tax Court · 1995
- Gustafson's Dairy v. CommissionerUnited States Tax Court · 1997
- Zeeman Mfg. Co. v. CommissionerUnited States Tax Court · 1997