Legal Opinion
Specialty Transp. & Delivery Servs. v. Comm'r
United States Tax Court
Decided February 26, 2003No. Dkt. No. 10261-01Unpublished
1Opinion of the Court
SPECIALTY TRANSPORT & DELIVERY SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Specialty Transp. & Delivery Servs. v. Comm'r
Dkt. No. 10261-01
United States Tax Court
T.C. Memo 2003-51; 2003 Tax Ct. Memo LEXIS 50; 85 T.C.M. (CCH) 920; T.C.M. (RIA) 55058;
February 26, 2003, Filed
Decision will be entered for respondent.
Joseph H. O'Donnell, Jr., for petitioner.
Pamela J. Arthur-Gerlach, for respondent.
Cohen, Mary Ann
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Worker…
2Cases cited17 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- Riland v. CommissionerUnited States Tax Court · 1982
- Antonio R. Durando Naomiann N. Durando v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Joseph M. Grey Pub. Accountant, P.C. v. Comm'rUnited States Tax Court · 2002
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