Legal Opinion
Valley Natural Fuels v. Commissioner
United States Tax Court
Decided July 25, 1991No. Docket No. 29717-89UnpublishedCited by 1 opinion
1Opinion of the Court
VALLEY NATURAL FUELS, STEVEN ARTHUR RICHARDS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Valley Natural Fuels v. Commissioner
Docket No. 29717-89
United States Tax Court
T.C. Memo 1991-341; 1991 Tax Ct. Memo LEXIS 390; 62 T.C.M. (CCH) 229; T.C.M. (RIA) 91341;
July 25, 1991, Filed
Decision will be entered for the respondent.
Craig G. Christensen and John E. Barrus, for the petitioner.
Steven A. Wilson, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following adjustments to Valley Natural Fuels' (VNF)…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Waddell v. CommissionerUnited States Tax Court · 1986
- Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Noell v. CommissionerUnited States Tax Court · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ampersand Chowchilla Biomass, LLC v. United StatesUnited States Court of Federal Claims · 2018