Legal Opinion

D & R Fin. Servs. v. Comm'r

United States Tax Court

Decided October 31, 2011No. Docket No. 22217-09UnpublishedCited by 1 opinion

1Opinion of the Court

D & R FINANCIAL SERVICES INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

D & R Fin. Servs. v. Comm'r

Docket No. 22217-09.

United States Tax Court

T.C. Memo 2011-252; 2011 Tax Ct. Memo LEXIS 284; 102 T.C.M. (CCH) 412;

October 31, 2011, Filed

Decision will be entered for respondent.

Ramces G. DuFresne (an officer), for petitioner.

Donna Mayfield Palmer and Shelley T. Van Doran, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: On June 12, 2009, respondent ("the IRS") mailed petitioner ("D&R") a notice of determination concerning…

2Cases cited27 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
  5. Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975

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3Cited by1 opinion

  1. Central Louisiana Home Healthcare, LLCUnited States Bankruptcy Court, W.D. Louisiana · 2020

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