Legal Opinion
Convergent Technologies v. Commissioner
United States Tax Court
Decided July 19, 1995No. Docket No. 29655-91UnpublishedCited by 1 opinion
1Opinion of the Court
CONVERGENT TECHNOLOGIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Convergent Technologies v. Commissioner
Docket No. 29655-91
United States Tax Court
T.C. Memo 1995-320; 1995 Tax Ct. Memo LEXIS 321; 70 T.C.M. (CCH) 87;
July 19, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: Andre M. Saltoun, A Duane Webber, and Diane S. Rohleder.
For respondent: Steven A. Wilson, Jeffrey L. Heinkel, and Michael F. Steiner.
TANNENWALD
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioner's 1982 and 1983 Federal…
2Cases cited37 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Thrift v. CommissionerUnited States Tax Court · 1950
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
32 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000