Legal Opinion
Pacific Sec. v. Commissioner
United States Tax Court
Decided February 12, 1992No. Docket No. 3806-89Unpublished
1Opinion of the Court
PACIFIC SECURITIES, JOHN WERTIN, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pacific Sec. v. Commissioner
Docket No. 3806-89
United States Tax Court
T.C. Memo 1992-90; 1992 Tax Ct. Memo LEXIS 95; 63 T.C.M. (CCH) 2060; T.C.M. (RIA) 92090;
February 12, 1992, Filed
Decision will be entered for respondent.
Louis A. Huskins, for petitioner.
Mary Tseng and Carl Inskeep, for respondent.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: The instant case is a proceeding under section 6226 for a readjustment of partnership items of Pacific Securities (the…
2Cases cited16 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Stern Bros. & Co. v. CommissionerUnited States Tax Court · 1951
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