Legal Opinion
Lender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner v. Commissioner
United States Tax Court
Decided December 13, 2017No. 25617-15, 25618-15Unpublished
1Opinion of the Court
T.C. Memo. 2017-246
UNITED STATES TAX COURT LENDER MANAGEMENT, LLC, MARVIN K. LENDER REVOCABLE TRUST, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LENDER MANAGEMENT, LLC, KEITH F. LENDER REVOCABLE TRUST, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 25617-15, 25618-15. Filed December 13, 2017. David D. Aughtry, Patrick J. McCann, Jr., and John W. Hackney, for petitioners. Christopher D. Bradley, David Delduco, and John W. Sheffield, III, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN,…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. GilmoreSupreme Court of the United States · 1963
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