Legal Opinion

Montelepre Systemed, Inc. v. Commissioner

United States Tax Court

Decided February 6, 1991No. Docket No. 30290-88UnpublishedCited by 5 opinions

1Opinion of the Court

MONTELEPRE SYSTEMED, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Montelepre Systemed, Inc. v. Commissioner

Docket No. 30290-88

United States Tax Court

T.C. Memo 1991-46; 1991 Tax Ct. Memo LEXIS 65; 61 T.C.M. (CCH) 1782; T.C.M. (RIA) 91046;

February 6, 1991, Filed

Decision will be entered for the respondent.

Paul H. Waldman, for the petitioner.

Stevens E. Moore, for the respondent.

KORNER, Judge.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency of $ 586,389 in petitioner's Federal income tax for its taxable year ending March 31, 1983. The issue for…

2Cases cited20 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  3. Danielson v. CommissionerUnited States Tax Court · 1965
  4. Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
  5. Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985

15 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
  2. Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013
  3. Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2013
  4. Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2013
  5. Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013

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