Legal Opinion
Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided September 16, 2019No. 1837-11Unpublished
1Opinion of the Court
T.C. Memo. 2019-122
UNITED STATES TAX COURT SEAVIEW TRADING, LLC, AGK INVESTMENTS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1837-11. Filed September 16, 2019. Armando Gomez, David W. Foster, and Miriam Louise Fisher, for petitioner. Justin D. Scheid and James M. Cascino, for respondent. MEMORANDUM OPINION RUWE, Judge: This matter is before the Court on petitioner’s motion for summary judgment filed pursuant to Rule 121,1 to which respondent objects. 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules (continued...)…
2Cases cited19 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
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