Legal Opinion
Cent. Motorplex, Inc. v. Comm'r
United States Tax Court
Decided October 7, 2014No. Docket No. 19754-11UnpublishedCited by 1 opinion
1Opinion of the Court
CENTRAL MOTORPLEX, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cent. Motorplex, Inc. v. Comm'r
Docket No. 19754-11
United States Tax Court
T.C. Memo 2014-207; 2014 Tax Ct. Memo LEXIS 203; 108 T.C.M. (CCH) 404;
October 7, 2014, Filed
Central Motorplex, Inc. v. Comm'r, T.C. Memo 2013-286, 2013 Tax Ct. Memo LEXIS 297 (T.C., 2013)
Decision will be entered for respondent.
William G. Coleman, Jr., for petitioner.
William J. Wilkins, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: This case is before the Court on a petition for redetermination of…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Simpson v. CommissionerUnited States Tax Court · 1975
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3Cited by1 opinion
- Central Motorplex, Inc. v. CommissionerUnited States Tax Court · 2014