Legal Opinion
Tampa Bay Devil Rays, Ltd. v. Comm'r
United States Tax Court
Decided September 30, 2002No. 7452-00UnpublishedCited by 1 opinion
1Opinion of the Court
TAMPA BAY DEVIL RAYS, LTD., NAIMOLI BASEBALL ENTERPRISES, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tampa Bay Devil Rays, Ltd. v. Comm'r
No. 7452-00
United States Tax Court
T.C. Memo 2002-248; 2002 Tax Ct. Memo LEXIS 258; 84 T.C.M. (CCH) 394; T.C.M. (RIA) 54893;
September 30, 2002, Filed
Partnership may defer until 1998 reporting as income deposits received in 1995 and 1996 on advance season tickets and on private suite reservations. Respondent's determination that sponsor fee should be included in petitioner's income when received in 1996 sustained.
Denton…
2Cases cited10 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Commissioner v. Indianapolis Power & Light Co.Supreme Court of the United States · 1990
- Artnell Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cvancara v. Comm'rUnited States Tax Court · 2013