Legal Opinion
Heritage Org., LLC v. Comm'r
United States Tax Court
Decided October 19, 2011No. Docket Nos. 12640-04, 13062-05Unpublished
1Opinion of the Court
THE HERITAGE ORGANIZATION, LLC, GMK FAMILY HOLDINGS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heritage Org., LLC v. Comm'r
Docket Nos. 12640-04, 13062-05.
United States Tax Court
T.C. Memo 2011-246; 2011 Tax Ct. Memo LEXIS 242; 102 T.C.M. (CCH) 392;
October 19, 2011, Filed
Decisions will be entered under Rule 155.
William A. Roberts and Peter M. Anastopulos, for petitioner.
Elaine H. Harris, Garrett D. Gregory, and Lauren LaRavia, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM FINDINGS OF FACT AND OPINION
PARIS, Judge: These cases are partnership-level…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
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