Legal Opinion
Mach-Tech, Ltd. v. Commissioner
United States Tax Court
Decided May 23, 1994No. Docket No. 6529-92UnpublishedCited by 1 opinion
1Opinion of the Court
MACH-TECH, LTD. PARTNERSHIP, SERV-TECH, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mach-Tech, Ltd. v. Commissioner
Docket No. 6529-92
United States Tax Court
T.C. Memo 1994-225; 1994 Tax Ct. Memo LEXIS 226; 67 T.C.M. (CCH) 2984;
May 23, 1994, Filed
For petitioner: Larry E. Jacobs and Ruth E. Salek.
For respondent: David B. Mora.
FAY
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: As stipulated, the only issue for consideration is whether, pursuant to section 174, 1 Mach-Tech, Ltd. Partnership (Partnership) is "entitled * * * to elect to deduct its…
2Cases cited13 opinions
- Snow v. CommissionerSupreme Court of the United States · 1974
- Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Green v. Comm'rUnited States Tax Court · 1984
- Levin v. CommissionerUnited States Tax Court · 1986
- Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Clearmeadow Investments, LLC v. United StatesUnited States Court of Federal Claims · 2009