Flying Tigers Oil Co. v. Commissioner
United States Tax Court
Respondent moved to prohibit the introduction of documents pursuant to sec. 982, I.R.C. 1954. Respondent has met all of the requirements of sec. 982. Petitioner has failed to prove its failure was due to reasonable cause. Held, respondent's motion is granted.
1Opinion of the Court
Flying Tigers Oil Co., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Flying Tigers Oil Co. v. Commissioner
Docket No. 11843-88
United States Tax Court
92 T.C. 1261; 1989 U.S. Tax Ct. LEXIS 86; 92 T.C. No. 82;
June 13, 1989June 13, 1989, Filed
An order will be entered granting respondent's motion.
Respondent moved to prohibit the introduction of documents pursuant to sec. 982, I.R.C. 1954. Respondent has met all of the requirements of sec. 982. Petitioner has failed to prove its failure was due to reasonable cause. Held, respondent's motion is granted.
Elizabeth Reyes (an officer),…
2Cases cited7 opinions
- Glass v. CommissionerUnited States Tax Court · 1986
- Gerling International Insurance Co. v. Commissioner of Internal Revenue. Appeal of Gerling International Insurance CoCourt of Appeals for the Third Circuit · 1988
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Gerling International Ins. Co. v. CommissionerUnited States Tax Court · 1986
- Gerling International Ins. Co. v. CommissionerUnited States Tax Court · 1986
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