Legal Opinion
Mark IV Pictures, Inc. v. Commissioner
United States Tax Court
Decided October 31, 1990No. Docket Nos. 7447-87, 7448-87, 7449-87UnpublishedCited by 7 opinions
1Opinion of the Court
MARK IV PICTURES, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mark IV Pictures, Inc. v. Commissioner
Docket Nos. 7447-87, 7448-87, 7449-87
United States Tax Court
T.C. Memo 1990-571; 1990 Tax Ct. Memo LEXIS 643; 60 T.C.M. (CCH) 1171; T.C.M. (RIA) 90571;
October 31, 1990, Filed
Decisions will be entered under Rule 155.
Ronald L. Sutphin and Mark W. Beerman, for the petitioners.
Alan M. Jacobson and James E. Cannon, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined that petitioners in these consolidated cases were liable for…
2Cases cited6 opinions
- Diamond v. CommissionerUnited States Tax Court · 1971
- Sol Diamond and Muriel Diamond v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1974
- United States v. William D. Frazell and Martha T. FrazellCourt of Appeals for the Fifth Circuit · 1964
- James v. CommissionerUnited States Tax Court · 1969
- United States v. D.N. Stafford and Flora C. StaffordCourt of Appeals for the Eleventh Circuit · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013
- Tifd Iii-E Inc. v. United StatesDistrict Court, D. Connecticut · 2009
- Mark IV Pictures, Inc. v. CommissionerCourt of Appeals for the Eighth Circuit · 1992
- Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2013
- Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2013
2 more not listed; retrieve them via the Exa API.