Legal Opinion
Martin's, Inc. of Moberly v. Commissioner
United States Tax Court
Decided August 25, 1987No. Docket Nos. 35139-84; 35140-84; 35169-84UnpublishedCited by 1 opinion
1Opinion of the Court
MARTIN'S INC. OF MOBERLY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martin's, Inc. of Moberly v. Commissioner
Docket Nos. 35139-84; 35140-84; 35169-84.
United States Tax Court
T.C. Memo 1987-419; 1987 Tax Ct. Memo LEXIS 416; 54 T.C.M. (CCH) 247; T.C.M. (RIA) 87419;
August 25, 1987.
Craig Alan Van Matre, for the petitioners.
Steven W. LaBounty, for the respondent.
GUSSIS
MEMORANDUM FINDINGS OF FACT AND OPINION
GUSSIS, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated…
2Cases cited11 opinions
- Schuster v. CommissionerUnited States Tax Court · 1959
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Alexander v. Cosden Pipe Line Co.Supreme Court of the United States · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Boecking v. CommissionerUnited States Tax Court · 1993