Legal Opinion

Becker Holding Corp. v. Comm'r

United States Tax Court

Decided March 10, 2004No. 6400-03UnpublishedCited by 2 opinions

1Opinion of the Court

BECKER HOLDING CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Becker Holding Corp. v. Comm'r

No. 6400-03

United States Tax Court

T.C. Memo 2004-58; 2004 Tax Ct. Memo LEXIS 59; 87 T.C.M. (CCH) 1069;

March 10, 2004, Filed

Petitioner's motion for partial summary judgment denied, and respondent's motion for partial summary judgment granted.

Jerald David August and James P. Dawson, for petitioner.

Andrew M. Tiktin and Sergio Garcia-Pages, for respondent.

Haines, Harry A.

Harry A. Haines

MEMORANDUM OPINION

HAINES, Judge: The matter is before the Court on the parties'…

2Cases cited34 opinions

  1. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. Stange v. United StatesSupreme Court of the United States · 1931
  5. Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974

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3Cited by2 opinions

  1. Becker v. Comm'rUnited States Tax Court · 2006
  2. John T. Longino v. CommissionerUnited States Tax Court · 2018

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