Intermountain Insurance Service of Vail, Ltd. Liability Co. v. Commissioner
United States Tax Court
R filed a motion to vacate the Court's prior decision and a motion to reconsider the Court's prior opinion. R's motions are premised on the retroactive application of temporary regulations issued after the Court issued its opinion and entered its decision. Held: R's motions to reconsider and to vacate will be denied.
1Opinion of the Court
INTERMOUNTAIN INSURANCE SERVICE OF VAIL, LIMITED LIABILITY COMPANY, THOMAS A. DAVIES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Intermountain Ins. Serv. of Vail, LLC v. Comm'r
Docket No. 25868-06
United States Tax Court
134 T.C. 211; 2010 U.S. Tax Ct. LEXIS 14; 134 T.C. No. 11;
May 6, 2010, Filed
Intermountain Ins. Serv. of Vail, L.L.C. v. Commissioner, T.C. Memo 2009-195, 2009 Tax Ct. Memo LEXIS 197 (T.C., 2009)
An appropriate order will be issued.
R filed a motion to vacate the Court's prior decision and a motion to reconsider the Court's prior opinion. R's…
Also in this document: Concurrence.
2Cases cited118 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Auer v. RobbinsSupreme Court of the United States · 1997
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