Legal Opinion
L & L Marine Service, Inc. v. Commissioner
United States Tax Court
Decided August 26, 1987No. Docket Nos. 25991-82; 25992-82UnpublishedCited by 5 opinions
1Opinion of the Court
L & L MARINE SERVICE, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT J. AND KATHERINE S. LESHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
L & L Marine Service, Inc. v. Commissioner
Docket Nos. 25991-82; 25992-82.
United States Tax Court
T.C. Memo 1987-428; 1987 Tax Ct. Memo LEXIS 425; 54 T.C.M. (CCH) 312; T.C.M. (RIA) 87428;
August 26, 1987.
William J. Falk and Mary Helen Roth, for the petitioners.
Steven W. LaBounty, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
Korner, Judge: In these consolidated cases, respondent…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Beaver v. CommissionerUnited States Tax Court · 1970
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
32 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dixon v. CommissionerUnited States Tax Court · 2013
- Dixon v. CommissionerUnited States Tax Court · 2013
- James R. Dixon v. CommissionerUnited States Tax Court · 2013
- Norman E. Duquette Inc. v. CommissionerUnited States Tax Court · 2001
- Wollesen v. CommissionerUnited States Tax Court · 1987