Legal Opinion
Menard, Inc. v. Commissioner
United States Tax Court
Decided April 20, 1981No. Docket No. 16919-80UnpublishedCited by 1 opinion
1Opinion of the Court
MENARD, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Menard, Inc. v. Commissioner
Docket No. 16919-80.
United States Tax Court
T.C. Memo 1981-182; 1981 Tax Ct. Memo LEXIS 556; 41 T.C.M. (CCH) 1279; T.C.M. (RIA) 81182;
April 20, 1981.
John T. Candell, Saul A. Bernick, and Neal J. Shapiro, for the petitioners.
Ellen T. Friberg, for the respondent.
EKMAN
MEMORANDUM OPINION
EKMAN, Judge: This case is presently before this Court on respondent's "Motion to Dismiss for Lack of Jurisdiction". Respondent contends that the petitioner did not file a petition within the statutory period…
2Cases cited12 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
- Leventis v. CommissionerUnited States Tax Court · 1968
- Rappaport v. CommissionerUnited States Tax Court · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McCaffery v. United StatesUnited States Court of Federal Claims · 2021