Legal Opinion
Entertainment Sys. v. Commissioner
United States Tax Court
Decided August 21, 1995No. Docket Nos. 4302-95, 4303-95Unpublished
1Opinion of the Court
ENTERTAINMENT SYSTEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HOURGLASS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Entertainment Sys. v. Commissioner
Docket Nos. 4302-95, 4303-95.
United States Tax Court
T.C. Memo 1995-401; 1995 Tax Ct. Memo LEXIS 403; 70 T.C.M. (CCH) 460;
August 21, 1995, Filed
An order granting respondent's Motion to Dismiss for Lack of Jurisdiction will be entered in each docket.
Robert B. Perry, for petitioner.
John S. Repsis, for respondent.
DAWSON, Judge. ARMEN, Special Trial Judge
DAWSON; ARMEN
MEMORANDUM OPINION
DAWSON,…
2Cases cited4 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Brown v. CommissionerUnited States Tax Court · 1982
- Community Water Service Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- J & S Carburetor Co. v. CommissionerUnited States Tax Court · 1989