Legal Opinion
Parker Props. Joint Venture v. Commissioner
United States Tax Court
Decided June 19, 1996No. Docket Nos. 18386-92, 18387-92UnpublishedCited by 1 opinion
1Opinion of the Court
PARKER PROPERTIES JOINT VENTURE, PDW&A, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TWENTY MILE JOINT VENTURE, PND, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parker Props. Joint Venture v. Commissioner
Docket Nos. 18386-92, 18387-921
United States Tax Court
T.C. Memo 1996-283; 1996 Tax Ct. Memo LEXIS 304; 71 T.C.M. (CCH) 3195; T.C.M. (RIA) 96283;
June 19, 1996, Filed
Decisions will be entered under Rule 155.
Theodore Z. Gelt and Ellen O'Brien Kauffmann, for petitioners.
Theodore Z. Gelt,…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Cozzi v. CommissionerUnited States Tax Court · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Twenty Mile Joint Venture, PND, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999