Legal Opinion

Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner

United States Tax Court

Decided December 11, 2019No. 24704-15Unpublished

1Opinion of the Court

T.C. Memo. 2019-159

UNITED STATES TAX COURT JOYNER FAMILY LIMITED PARTNERSHIP, GARY JOYNER REVOCABLE TRUST, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, JANEL JOYNER REVOCABLE TRUST, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, AND JOYNER INVESTMENT COMPANY, INC., TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24704-15. Filed December 11, 2019. Juan F. Vasquez, Jr., Jaime Vasquez, A. Leonides Unzeitig, and Adrian Ochoa, for petitioners. Lauren N. May, Danielle R. Dold, Christa A. Gruber, Tess deLiefde, and Thomas F. Harriman, for respondent. -2- [*2]…

2Cases cited31 opinions

  1. United States v. CartwrightSupreme Court of the United States · 1973
  2. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  3. Commissioner v. HansenSupreme Court of the United States · 1959
  4. United States v. DavisSupreme Court of the United States · 1962
  5. Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981

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