Legal Opinion
Sainte Claire Corp. v. Commissioner
United States Tax Court
Decided April 7, 1997No. Docket Nos. 5921-95, 5922-95UnpublishedCited by 2 opinions
1Opinion of the Court
SAINTE CLAIRE CORPORATION, JAMES F. BOCCARDO, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SAINTE CLAIRE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sainte Claire Corp. v. Commissioner
Docket Nos. 5921-95, 5922-95.1
United States Tax Court
T.C. Memo 1997-171; 1997 Tax Ct. Memo LEXIS 195; 73 T.C.M. (CCH) 2540; T.C.M. (RIA) 97171;
April 7, 1997, Filed
Decisions will be entered under Rule 155.
Clarence J. Ferrari, Jr. and Lisa I. Caputo, for petitioners.
Lavonne D. Lawson, for respondent.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS,…
2Cases cited30 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Woodbury v. CommissionerUnited States Tax Court · 1967
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Deupree v. CommissionerUnited States Tax Court · 1942
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3Cited by2 opinions
- Horace R. Walter Donna L. Walter v. United StatesCourt of Appeals for the Eighth Circuit · 1998
- Horace R. Walter v. United StatesCourt of Appeals for the Eighth Circuit · 1998