Legal Opinion
Resale Mobile Homes, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 22, 1992No. 90-9015PublishedCited by 11 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Petitioner Resale Mobile Homes, Inc., appeals a decision of the Tax Court affirming the Commissioner of Internal Revenue’s determination of deficiencies in petitioner’s federal income tax returns for the years 1978-1981. The Tax Court, in its opinion reported as Resale Mobile Homes, Inc., 91 T.C. 1085 (1988), found that petitioner must report anticipated participation interest from consumer installment sales contracts it sold to finance companies in the tax year those contracts were sold. Petitioner argues that the Tax Court incorrectly applied the applicable “all events”…
2Cases cited20 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Commissioner v. HansenSupreme Court of the United States · 1959
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Johnson v. CommissionerUnited States Tax Court · 1997
- Charles Schwab Corp. v. CommissionerUnited States Tax Court · 1996
- McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- James B. Hall, Nancy J. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2005
6 more not listed; retrieve them via the Exa API.