Legal Opinion

Falstone v. Commissioner

United States Tax Court

Decided March 2, 2000No. 2206-88Unpublished

1Opinion of the Court

FALSTONE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Falstone v. Commissioner

No. 2206-88

United States Tax Court

T.C. Memo 2000-69; 2000 Tax Ct. Memo LEXIS 76; 79 T.C.M. (CCH) 1593;

March 2, 2000, Filed

An appropriate order will be issued.

Michael D. Savage, for petitioner.

Michael H. Salama and Patrick W. Lucas, for respondent.

Wells, Thomas B.

WELLS

MEMORANDUM OPINION

WELLS, JUDGE: The instant case is before us on cross- motions for partial summary judgment pursuant to Rule 121(a). 1 The issue to be decided is whether, during the years in issue, petitioner, a corporation that was…

2Cases cited6 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Danbury, Inc. v. Anthony Olive, Director, Bureau of Internal Revenue, Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1987
  4. Condor Int'l v. CommissionerUnited States Tax Court · 1992
  5. Bizcap, Inc. v. OliveCourt of Appeals for the Third Circuit · 1989

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