Legal Opinion
Iowa School of Men's Haristyling, Inc. v. Commissioner
United States Tax Court
Decided October 21, 1992No. Docket No. 3993-92Unpublished
1Opinion of the Court
IOWA SCHOOL OF MEN'S HAIRSTYLING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Iowa School of Men's Haristyling, Inc. v. Commissioner
Docket No. 3993-92
United States Tax Court
T.C. Memo 1992-619; 1992 Tax Ct. Memo LEXIS 649; 64 T.C.M. (CCH) 1114;
October 21, 1992, Filed
Respondent's motion will be granted.
For Petitioner: James R. Monroe.
For Respondent: Jeffrey A. Schlei.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: This case is before us on respondent's Motion for Ruling that Petitioner's Statement Pursuant to I.R.C. § 534(c) is Insufficient to Shift the Burden of Proof to Respondent.…
2Cases cited10 opinions
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
- American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- American Metal Products Corp. v. CommissionerUnited States Tax Court · 1960
- R. Gsell & Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Rutter v. CommissionerUnited States Tax Court · 1983
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