Legal Opinion
310 Retail, LLC v. Comm'r
United States Tax Court
Decided August 24, 2017No. Docket No. 22838-14UnpublishedCited by 1 opinion
1Opinion of the Court
310 RETAIL, LLC, ZELLER-310, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
310 Retail, LLC v. Comm'r
Docket No. 22838-14.
United States Tax Court
T.C. Memo 2017-164; 2017 Tax Ct. Memo LEXIS 164;
August 24, 2017, Filed
An appropriate order will be issued granting petitioner's motion for partial summary judgment and denying respondent's cross-motion for partial summary judgment.
Jeffrey H. Paravano, Jay R. Nanavati, Michelle M. Hervey, and Kevin M. Johnson, for petitioner.
Keith Lawrence Gorman and Philip S. Yarberough, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM…
2Cases cited11 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
- Addis v. Comm'rUnited States Tax Court · 2002
- Charles H. Addis Cindi Addis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Big River Dev., L.P. v. Comm'rUnited States Tax Court · 2017