Legal Opinion
Arkansas State Police Ass'n v. Commissioner
United States Tax Court
Decided February 20, 2001No. 13425-98Unpublished
1Opinion of the Court
ARKANSAS STATE POLICE ASSOCIATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Arkansas State Police Ass'n v. Commissioner
No. 13425-98
United States Tax Court
T.C. Memo 2001-38; 2001 Tax Ct. Memo LEXIS 48; 81 T.C.M. (CCH) 1172; T.C.M. (RIA) 54246;
February 20, 2001, Filed
Decision will be entered for respondent as to the deficiency amounts and for petitioner as to the additions to tax.
Gregory B. Graham, for petitioner.
William I. Miller, for respondent.
Swift, Stephen J.
SWIFT
MEMORANDUM OPINION
SWIFT, JUDGE: Respondent determined deficiencies in petitioner's Federal income taxes…
2Cases cited7 opinions
- State Police Association of Massachusetts v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1997
- Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Fraternal Order of Police Illinois State Troopers Lodge No. 41 v. CommissionerUnited States Tax Court · 1986
- Fraternal Order of Police, Illinois State Troopers, Lodge No. 41, Petitioner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Sierra Club Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
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