Legal Opinion
CERAND & CO. v. COMMISSIONER
United States Tax Court
Decided October 9, 2001No. 2767-97Unpublished
1Opinion of the Court
CERAND & COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CERAND & CO. v. COMMISSIONER
No. 2767-97
United States Tax Court
T.C. Memo 2001-271; 2001 Tax Ct. Memo LEXIS 306; 82 T.C.M. (CCH) 755;
October 9, 2001, Filed
Decision will be entered for respondent.
Gerard A. Cerand (an officer), for petitioner.
Gregory S. Matson and Warren P. Simonsen, for respondent.
Gerber, Joel
GERBER
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, JUDGE: This case was remanded for further proceedings by the Court of Appeals for the District of Columbia Circuit. Cerand & Co. v.…
2Cases cited14 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Segel v. CommissionerUnited States Tax Court · 1987
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