Legal Opinion

First Blood Assocs. v. Commissioner

United States Tax Court

Decided April 14, 1998No. Tax Ct. Dkt. No. 623-92UnpublishedCited by 4 opinions

FIRST BLOOD ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., 1Cases of the following petitioners are consolidated herewith: First Blood Associates, Richard M. Greenberg, Tax Matters Partner, docket No. 13014-92; First Blood Associates, Richard M. Greenberg, Tax Matters Partner, docket No. 15641-92; and First Blood Associates, Eugene C. Lipsky, A Partner Other Than the Tax Matters Partner, docket No. 12062-94. Petitioner v. COMMISSIONER OF INTERNAL REVENUE,…

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1Opinion of the Court

FIRST BLOOD ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

First Blood Assocs. v. Commissioner

Tax Ct. Dkt. No. 623-92

United States Tax Court

T.C. Memo 1998-138; 1998 Tax Ct. Memo LEXIS 139; 75 T.C.M. (CCH) 2138; T.C.M. (RIA) 98138;

April 14, 1998, Filed

An appropriate order will be issued denying the motion to dismiss for lack of Jurisdiction as to JoAnn Scarfia, and granting the motion to dismiss for lack of Jurisdiction as to Michael J. Scarfia.

FIRST BLOOD ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., 1…

2Cases cited14 opinions

Block v. First Blood AssociatesCourt of Appeals for the Second Circuit · 1993
United States v. MitchellSupreme Court of the United States · 1971
Maxwell v. CommissionerUnited States Tax Court · 1986
Huntsberry v. CommissionerUnited States Tax Court · 1984
Dolan v. CommissionerUnited States Tax Court · 1965

9 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
Cinema '84 v. CommissionerCourt of Appeals for the Second Circuit · 2002
Cinema '84 v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 2002
Central Valley Ag v. United StatesCourt of Appeals for the Ninth Circuit · 2008