Legal Opinion

Sirrine Bldg. No. 1 v. Commissioner

United States Tax Court

Decided April 20, 1995No. Docket No. 7211-93Unpublished

1Opinion of the Court

SIRRINE BUILDING NO. 1, M. ALLEN WINTER, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sirrine Bldg. No. 1 v. Commissioner

Docket No. 7211-93

United States Tax Court

T.C. Memo 1995-185; 1995 Tax Ct. Memo LEXIS 186; 69 T.C.M. (CCH) 2476;

April 20, 1995, Filed

An appropriate order will be issued, denying petitioner's motion to strike and petitioner's motion to dismiss for lack of jurisdiction.

For petitioner: Thomas E. Redding.

For respondent: Gerald L. Brantley.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: This matter is before the Court on petitioner's…

2Cases cited13 opinions

  1. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Naftel v. CommissionerUnited States Tax Court · 1985
  5. Maxwell v. CommissionerUnited States Tax Court · 1986

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