Legal Opinion
KRP, Inc. v. Comm'r
United States Tax Court
Decided May 22, 2002No. 8174-00Unpublished
1Opinion of the Court
KRP, INC., ROY G. JOHNSON, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KRP, Inc. v. Comm'r
No. 8174-00
United States Tax Court
T.C. Memo 2002-126; 2002 Tax Ct. Memo LEXIS 131; 83 T.C.M. (CCH) 1709; T.C.M. (RIA) 54752;
May 22, 2002, Filed
Petitioner's motion for partial summary judgment denied.
Michael C. Wetzel, Joseph Michael Wetzel, and Russell A. Sandor, for petitioner.
Kay Hill, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on petitioner's motion for partial summary judgment under Rule 121. 1 The issues…
2Cases cited8 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
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