Legal Opinion
RTS Inv. Corp. v. Commissioner
United States Tax Court
Decided February 17, 1987No. Docket Nos. 1584-83, 4971-83, 4972-83, 4973-83, 4974-83, 4975-83, 3135-84, 7823-84, 7824-84, 7825-84, 7826-84, 2480-85, 9422-85, 9423-85, 9424-85, 9425-85, 9426-85, 9427-85, 9428-85, 9429-85UnpublishedCited by 13 opinions
1Opinion of the Court
RTS INVESTMENT CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
RTS Inv. Corp. v. Commissioner
Docket Nos. 1584-83, 4971-83, 4972-83, 4973-83, 4974-83, 4975-83, 3135-84, 7823-84, 7824-84, 7825-84, 7826-84, 2480-85, 9422-85, 9423-85, 9424-85, 9425-85, 9426-85, 9427-85, 9428-85, 9429-85.
United States Tax Court
T.C. Memo 1987-98; 1987 Tax Ct. Memo LEXIS 94; 53 T.C.M. (CCH) 171; T.C.M. (RIA) 87098;
February 17, 1987.
Michael O. Johanns and Jim R. Titus, for the petitioners.
Albert B. Kerkhove, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
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3Cited by13 opinions
- Square D Co. v. Comm'rUnited States Tax Court · 2003
- Mad Auto Wrecking v. CommissionerUnited States Tax Court · 1995
- Boca Constr. v. CommissionerUnited States Tax Court · 1995
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- Miller & Sons Drywall, Inc. v. Comm'rUnited States Tax Court · 2005
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