Legal Opinion
Utah Jojoba I Research v. Commissioner
United States Tax Court
Decided January 5, 1998No. Tax Ct. Dkt. No. 7619-90UnpublishedCited by 16 opinions
1Opinion of the Court
UTAH JOJOBA I RESEARCH, WILLIAM G. KELLEN, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. UTAH JOJOBA I RESEARCH, WILLIAM G. KELLEN, TAX MATTERS PARTNER, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Utah Jojoba I Research v. Commissioner
Tax Ct. Dkt. No. 7619-90
United States Tax Court
T.C. Memo 1998-6; 1998 Tax Ct. Memo LEXIS 3; 75 T.C.M. (CCH) 1524; T.C.M. (RIA) 98006;
January 5, 1998, Filed
Decision will be entered for respondent.
Frederick R. Schumacher, for petitioner.
Rodney J. Bartlett and Brian M. Harrington, for respondent.
DAWSON, JUDGE.
DAWSO…
2Cases cited14 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Snow v. CommissionerSupreme Court of the United States · 1974
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Green v. Comm'rUnited States Tax Court · 1984
- Levin v. CommissionerUnited States Tax Court · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Swanson v. Comm'rUnited States Tax Court · 2009
- Finazzo v. Comm'rUnited States Tax Court · 2002
- HENN v. COMMISSIONERUnited States Tax Court · 2002
- Helbig v. Comm'rUnited States Tax Court · 2008
- Bass v. Comm'rUnited States Tax Court · 2007
11 more not listed; retrieve them via the Exa API.