Legal Opinion
Beauty Acquisition Corp. v. Commissioner
United States Tax Court
Decided March 2, 1995No. Docket No. 21750-93UnpublishedCited by 1 opinion
1Opinion of the Court
BEAUTY ACQUISITION CORPORATION, JACK S. LEVIN, RECEIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beauty Acquisition Corp. v. Commissioner
Docket No. 21750-93
United States Tax Court
T.C. Memo 1995-87; 1995 Tax Ct. Memo LEXIS 92; 69 T.C.M. (CCH) 1971;
March 2, 1995, Filed
For petitioner: Jack S. Levin, Raymond P. Wexler, Todd F. Maynes, and Robert T. Smith.
For respondent: Stephen C. Best, John Aletta, and Bradford A. Johnston.
WELLS
WELLS
MEMORANDUM OPINION
WELLS, Judge: The instant case 1 is before the Court on petitioner's motion for summary judgment under Rule 121. We must decide…
2Cases cited40 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
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3Cited by1 opinion
- Schlumberger Technology Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1999