Legal Opinion
Andrew Crispo Gallery v. Commissioner
United States Tax Court
Decided November 8, 1994No. Docket No. 20343-88UnpublishedCited by 1 opinion
1Opinion of the Court
ANDREW CRISPO GALLERY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Andrew Crispo Gallery v. Commissioner
Docket No. 20343-88
United States Tax Court
T.C. Memo 1994-563; 1994 Tax Ct. Memo LEXIS 571; 68 T.C.M. (CCH) 1187;
November 8, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Walter James Rockler, Mary E. Cassidy, and David P. Gersch.
For respondent: Diane D. Helfgott.
COHEN
COHEN
SUPPLEMENTAL MEMORANDUM OPINION
COHEN, Judge: This case is before the Court pursuant to remand by the Court of Appeals for the Second Circuit in Andrew Crispo Gallery, Inc. v.…
2Cases cited26 opinions
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996