Legal Opinion
MTS Int'l v. Commissioner
United States Tax Court
Decided March 12, 1996No. Docket Nos. 2161-93, 2247-93Unpublished
1Opinion of the Court
MTS INTERNATIONAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT C. HUGHES III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MTS Int'l v. Commissioner
Docket Nos. 2161-93, 2247-93.1
United States Tax Court
T.C. Memo 1996-118; 1996 Tax Ct. Memo LEXIS 127; 71 T.C.M. (CCH) 2393; T.C.M. (RIA) 96118;
March 12, 1996, Filed
Decision will be entered under Rule 155.
Gary L. Goble, for petitioners.
Frederick W. Krieg and D. Lyndell Pickett, for respondent.
COLVIN, Judge
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Freedson v. CommissionerUnited States Tax Court · 1975
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