Legal Opinion
NEMETSCHEK NORTH AMERICA, INC. v. COMMISSIONER
United States Tax Court
Decided October 29, 2001No. 7829-99Unpublished
1Opinion of the Court
NEMETSCHEK NORTH AMERICA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
NEMETSCHEK NORTH AMERICA, INC. v. COMMISSIONER
No. 7829-99
United States Tax Court
T.C. Memo 2001-288; 2001 Tax Ct. Memo LEXIS 323; 82 T.C.M. (CCH) 827;
October 29, 2001, Filed
Decision was entered for respondent.
Joseph Schmelzle (an officer), for petitioner.
William J. Gregg, for respondent.
Laro, David
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, JUDGE: Petitioner's predecessor, Diehl Graphsoft, Inc. (Diehl), petitioned the Court to redetermine respondent's determination of a $ 142,986 deficiency in its…
2Cases cited27 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Commissioner v. HansenSupreme Court of the United States · 1959
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