Legal Opinion
Law Office of John H. Eggertsen P.C. v. Commissioner
United States Tax Court
Decided October 1, 2014No. 15479-11Published
1Opinion of the Court
143 T.C. No. 13
UNITED STATES TAX COURT LAW OFFICE OF JOHN H. EGGERTSEN P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 15479-11. Filed October 1, 2014. R filed a motion for reconsideration of findings or opinion in Law Office of John H. Eggertsen P.C. v. Commissioner,
142 T.C. ___
(Feb. 12, 2014) (Eggertsen I), and a motion to vacate decision (collectively, R’s motions). In Eggertsen I, we addressed whether I.R.C. sec. 4979A(a) imposes a Federal excise tax (excise tax) on P for its taxable year 2005. We held that it does. We also addressed in Eggertsen I whether the…
2Cases cited15 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
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