Legal Opinion
Agro Science Co. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 25, 1991No. 90-4265PublishedCited by 14 opinions
1Opinion of the Court
REAVLEY, Circuit Judge:
The Commissioner of Internal Revenue (Commissioner) issued final partnership administrative adjustment notices to appellants Agro Science Company (Agro), R & D Partners — 82 (R & D), and Alpha Medical Research Association (Alpha) (collectively the Partnerships). The Commissioner’s notices denied the Partnerships’ deductions on their 1982 and 1983 tax returns for expenses incurred in conjunction with research contracts that each executed with Coral Sociedade Brasileira de Pesquisas e Desenvolvimenta, Ltda. (Coral). The United States Tax Court consolidated the appellants’…
2Cases cited11 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Fuchs v. CommissionerUnited States Tax Court · 1984
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Drobny v. CommissionerUnited States Tax Court · 1986
- Levin v. CommissionerUnited States Tax Court · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hildebrand v. CommissionerCourt of Appeals for the Tenth Circuit · 1994
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Steven G. Hill Parilea Hill v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- R.A. Hildebrand and Dorothy A. Hildebrand Wahl v. Commissioner of Internal Revenue, Gary E. Krause, Tax Matters Partner, Barton Enhanced Oil Production Income Fund v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
9 more not listed; retrieve them via the Exa API.