Legal Opinion

Glass v. Commissioner

United States Tax Court

Decided July 31, 1989No. Docket Nos. 5529-86; 5530-86; 27170-86Unpublished

1Opinion of the Court

GARY GLASS, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Glass v. Commissioner

Docket Nos. 5529-86; 5530-86; 27170-86

United States Tax Court

T.C. Memo 1989-387; 1989 Tax Ct. Memo LEXIS 386; 57 T.C.M. (CCH) 1117; T.C.M. (RIA) 89387;

July 31, 1989

Arthur Pelikow and Larry Kars , for the petitioners.

Roland Barral and Jeannette D. Schmelzle, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: The disputes herein involve the Rule 155 computations mandated by the Court's opinion (T.C. Memo. 1988-550).

We deal first with the difference between the parties…

2Cases cited5 opinions

  1. Solowiejczyk v. CommissionerUnited States Tax Court · 1985
  2. Stein v. CommissionerUnited States Tax Court · 1962
  3. 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
  4. Lowy v. CommissionerUnited States Tax Court · 1960
  5. Julius Ruderman v. United StatesCourt of Appeals for the Second Circuit · 1966

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