Legal Opinion
Rio Grande Holding v. Commissioner
United States Tax Court
Decided May 26, 1994No. Docket No. 1098-93UnpublishedCited by 3 opinions
1Opinion of the Court
RIO GRANDE HOLDING, INC., F.K.A. RIO GRANDE INDUSTRIES, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rio Grande Holding v. Commissioner
Docket No. 1098-93
United States Tax Court
T.C. Memo 1994-240; 1994 Tax Ct. Memo LEXIS 235; 67 T.C.M. (CCH) 3022;
May 26, 1994, Filed
For petitioner: William E. Saul and Alfred P. Paladino.
For respondent: Emron M. Pratt, Jr. and Lana Eckhardt.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: This matter is before the Court on petitioner's motion to dismiss for lack of jurisdiction.
Respondent determined deficiencies in tax and an addition…
2Cases cited10 opinions
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Foster v. Comm'rUnited States Tax Court · 1983
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Campbell v. CommissionerUnited States Tax Court · 1988
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- McGann v. United StatesUnited States Court of Federal Claims · 2007
- Hustead v. CommissionerUnited States Tax Court · 1994
- Leibold v. Comm'rUnited States Tax Court · 2012