Legal Opinion
UTAM, Ltd. v. Comm'r
United States Tax Court
Decided November 9, 2009No. 24762-06UnpublishedCited by 7 opinions
1Opinion of the Court
UTAM, LTD., DDM MANAGEMENT, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
UTAM, Ltd. v. Comm'r
No. 24762-06
United States Tax Court
T.C. Memo 2009-253; 2009 Tax Ct. Memo LEXIS 258; 98 T.C.M. (CCH) 422;
November 9, 2009, Filed
James F. Martens, Michael B. Seay, and Kelli H. Todd, for petitioner.
Edsel Ford Holman, Jr., for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM OPINION
KROUPA, Judge: This partnership-level matter is before the Court on petitioner's motion for summary judgment as supplemented and respondent's cross-motion for partial summary…
2Cases cited8 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Salman Ranch Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Bakersfield Energy Partners, LP v. Comm'rUnited States Tax Court · 2007
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2011
- Home Concrete & Supply, LLC v. United StatesCourt of Appeals for the Fourth Circuit · 2011
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- CIR v. MITACourt of Appeals for the Fifth Circuit · 2011
- Home Concrete & Supply, LLC v. United StatesCourt of Appeals for the Fourth Circuit · 2011
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