Legal Opinion
Compact Equip. Co. v. Commissioner
United States Tax Court
Decided December 16, 1999No. 10040-97; No. 10041-97Unpublished
1Opinion of the Court
COMPACT EQUIPMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BERNARD J. ATKINSON AND CAROL S. ATKINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Compact Equip. Co. v. Commissioner
No. 10040-97; No. 10041-97
United States Tax Court
T.C. Memo 1999-409; 1999 Tax Ct. Memo LEXIS 467; 78 T.C.M. (CCH) 1172;
December 16, 1999, Filed
Decisions will be entered under Rule 155.
James P. Kleier, for petitioners.
Paul J. Krug, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, JUDGE: In these consolidated cases, respondent determined…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
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