Legal Opinion
Elms Sec. Corp. v. Commissioner
United States Tax Court
Decided March 25, 1987No. Docket No. 14167-86UnpublishedCited by 2 opinions
1Opinion of the Court
ELMS SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elms Sec. Corp. v. Commissioner
Docket No. 14167-86.
United States Tax Court
T.C. Memo 1987-162; 1987 Tax Ct. Memo LEXIS 158; 53 T.C.M. (CCH) 440; T.C.M. (RIA) 87162;
March 25, 1987.
Eric A. Seiff, for the petitioner.
Mitchell B. Hausman, for the respondent.
PANUTHOS
MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Special Trial Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and petitioner's Motion for Leave to Amend Petition. 1 The sole issue for consideration is…
2Cases cited5 opinions
- Rosengarten v. International Telephone & Telegraph Corp.District Court, S.D. New York · 1979
- Rothman & Schneider, Inc. v. BeckermanNew York Court of Appeals · 1957
- West View Hills, Inc. v. Lizau Realty Corp.New York Court of Appeals · 1959
- Roos v. AloiNew York Supreme Court · 1985
- Whitman v. WhitmanAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by2 opinions
- Estate of Hughey v. CommissionerUnited States Tax Court · 1987
- Sirrine Bldg. No. 1 v. CommissionerUnited States Tax Court · 1995