Legal Opinion
St. Augustine Trawlers v. Commissioner
United States Tax Court
Decided March 16, 1992No. Docket Nos. 46843-86, 48350-86Unpublished
1Opinion of the Court
ST. AUGUSTINE TRAWLERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; VELTON J: O'NEAL and PEARL W. O'NEAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
St. Augustine Trawlers v. Commissioner
Docket Nos. 46843-86, 48350-86.
United States Tax Court
T.C. Memo 1992-148; 1992 Tax Ct. Memo LEXIS 166; 63 T.C.M. (CCH) 2362; T.C.M. (RIA) 92148;
March 16, 1992, Filed
Decisions will be entered under Rule 155.
James D. O'Donnell and Keith H. Johnson, for petitioners.
Avery B. Cousins III, for respondent.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these…
2Cases cited40 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Gajewski v. CommissionerUnited States Tax Court · 1976
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