Legal Opinion
Three G Trading Corp. v. Commissioner
United States Tax Court
Decided March 28, 1988No. Docket No. 5530-86UnpublishedCited by 1 opinion
1Opinion of the Court
THREE G TRADING CORP., TRANSFEROR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Three G Trading Corp. v. Commissioner
Docket No. 5530-86.
United States Tax Court
T.C. Memo 1988-131; 1988 Tax Ct. Memo LEXIS 159; 55 T.C.M. (CCH) 489; T.C.M. (RIA) 88131;
March 28, 1988; As amended March 29, 1988
Arthur Pelikow, for the petitioner.
Roland Barral and Jeannette D. Schmelzle (specially admitted), for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: This case is before us on respondent's motion for partial summary judgment and petitioner's cross motion for summary judgment. The…
2Cases cited12 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995