Legal Opinion

Indeck Energy Servs. v. Comm'r

United States Tax Court

Decided April 11, 2003No. 21586-97; No. 23943-97UnpublishedCited by 1 opinion

1Opinion of the Court

INDECK ENERGY SERVICES, INC., AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MICHAEL P. AND MAYA POLSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Indeck Energy Servs. v. Comm'r

No. 21586-97; No. 23943-97

United States Tax Court

T.C. Memo 2003-101; 2003 Tax Ct. Memo LEXIS 101; 85 T.C.M. (CCH) 1128; T.C.M. (RIA) 55109;

April 11, 2003, Filed

Respondent's determination disallowing $ 4,856,922 interest deduction claimed by petitioner Indeck on its return for taxable year ended in 1994 sustained. Respondent's determination recharacterizing, as interest…

2Cases cited35 opinions

  1. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
  5. Melvin E. Levinson v. United StatesCourt of Appeals for the Seventh Circuit · 1992

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3Cited by1 opinion

  1. Media Space, Inc. v. CommissionerUnited States Tax Court · 2010

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