Legal Opinion

Solucorp, Ltd. v. Comm'r

United States Tax Court

Decided May 2, 2013No. Docket No. 28917-11LUnpublished

1Opinion of the Court

SOLUCORP, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Solucorp, Ltd. v. Comm'r

Docket No. 28917-11L.

United States Tax Court

T.C. Memo 2013-118; 2013 Tax Ct. Memo LEXIS 119; 105 T.C.M. (CCH) 1701;

May 2, 2013, Filed

An appropriate order and decision will be entered.

Jeremy M. Klausner, for petitioner.

Thomas A. Deamus, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM OPINION

WELLS, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 In its petition, petitioner asks us to review the determination of the IRS' Appeals Office to proceed…

2Cases cited16 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  5. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992

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