Legal Opinion

A. Ross Winans Grantor Trust v. Commissioner

United States Tax Court

Decided December 12, 1989No. Docket Nos. 12684-83; 13781-83; 22984-83; 16789-84; 20239-84; 12364-85; 16429-85; 22951-86; 23383-86; 24330-86; 37873-86; 40729-86; 17733-87Unpublished

1Opinion of the Court

A. ROSS WINANS GRANTOR TRUST, WILLIAM A. MALIS, TRUSTEE, ET AL., * Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

A. Ross Winans Grantor Trust v. Commissioner

Docket Nos. 12684-83; 13781-83; 22984-83; 16789-84; 20239-84; 12364-85; 16429-85; 22951-86; 23383-86; 24330-86; 37873-86; 40729-86; 17733-87

United States Tax Court

T.C. Memo 1989-653; 1989 Tax Ct. Memo LEXIS 655; 58 T.C.M. (CCH) 884; T.C.M. (RIA) 89653;

December 12, 1989

Alfred R. Westfall, Robert B. Martin, Jr., and John Deacon, for the petitioners in all docket numbers.

Bruce I. Hochman and Steven Toscher, for the petitioner in…

2Cases cited51 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Bixby v. CommissionerUnited States Tax Court · 1972
  3. United States v. CartwrightSupreme Court of the United States · 1973
  4. Tokarski v. CommissionerUnited States Tax Court · 1986
  5. Commissioner v. BrownSupreme Court of the United States · 1965

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