Legal Opinion
Kermit Fischer Foundation v. Commissioner
United States Tax Court
Decided June 18, 1990No. Docket No. 33495-87Unpublished
1Opinion of the Court
KERMIT FISCHER FOUNDATION, OTIS W. BALIS, JR., TRUSTEE, AND OTIS W. BALIS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kermit Fischer Foundation v. Commissioner
Docket No. 33495-87
United States Tax Court
T.C. Memo 1990-300; 1990 Tax Ct. Memo LEXIS 318; 59 T.C.M. (CCH) 898; T.C.M. (RIA) 90300;
June 18, 1990, Filed
Decision will be entered for the respondent.
Otis W. Balis, Jr., pro se.
Albert L. Sandlin, Jr., for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined that petitioners were liable for excise taxes as follows:
Excise Taxes,…
2Cases cited5 opinions
- Estate of Reis v. CommissionerUnited States Tax Court · 1986
- Lettie Pate Whitehead Foundation, Inc., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Julia R. & Estelle L. Foundation, Inc. v. CommissionerUnited States Tax Court · 1978
- German Soc. of Maryland, Inc. v. CommissionerUnited States Tax Court · 1983
- Julia R. & Estelle L. Foundation Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979