Legal Opinion
Garwood Irrigation Co. v. Comm'r
United States Tax Court
Decided August 30, 2004No. 1459-03UnpublishedCited by 2 opinions
1Opinion of the Court
GARWOOD IRRIGATION COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garwood Irrigation Co. v. Comm'r
No. 1459-03
United States Tax Court
T.C. Memo 2004-195; 2004 Tax Ct. Memo LEXIS 200; 88 T.C.M. (CCH) 173;
August 30, 2004, Filed
Fair market value of taxpayer's primary asset determined.
Donald F. Wood, Benjamin M. Leff, and Karl S. Stern, for petitioner.
Richard T. Cummings, for respondent.
Goeke, Joseph Robert
Goeke
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined a deficiency of $15,819,650 in petitioner's 1999 Federal income tax. The issue for decision is…
2Cases cited11 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Eaglehawk Carbon, Inc. v. United StatesUnited States Court of Federal Claims · 2015
- Garwood Irrigation Co. v. Comm'rUnited States Tax Court · 2006