Legal Opinion
Straight v. Comm'r
United States Tax Court
Decided May 6, 1999No. Docket No. 23658-94UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID K. STRAIGHT, Petitoner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Straight v. Comm'r
Docket No. 23658-94
United States Tax Court
1999 Tax Ct. Memo LEXIS 488;
May 6, 1999, Filed
Straight v. Commissioner, T.C. Memo 1997-569, 1997 Tax Ct. Memo LEXIS 655 (T.C., 1997)
Petitioner's motion for reconsideration granted in part and denied in part. Eagle's sales agreements were not for sale of goods in future tax year except for those agreements signed in last 87 days of its 1990, 1991, and 1992 tax years. Sanction previously imposed on respondent was not modified.
John O. Colvin, Judge
John O. Colvin
2Cases cited31 opinions
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Taylor v. CommissionerUnited States Tax Court · 1977
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Sperapani v. CommissionerUnited States Tax Court · 1964
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Straight v. Comm'rUnited States Tax Court · 1999