Legal Opinion
Council for Bibliographic & Information Technologies v. Commissioner
United States Tax Court
Decided June 29, 1992No. Docket No. 24789-90XUnpublishedCited by 2 opinions
1Opinion of the Court
THE COUNCIL FOR BIBLIOGRAPHIC AND INFORMATION TECHNOLOGIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Council for Bibliographic & Information Technologies v. Commissioner
Docket No. 24789-90X
United States Tax Court
T.C. Memo 1992-364; 1992 Tax Ct. Memo LEXIS 387; 63 T.C.M. (CCH) 3186;
June 29, 1992, Filed
Decision will be entered for petitioner.
Anker M. Bell, Mark E. Vannatta, and Terren B. Magid, for petitioner.
Roderick H. Fillinger, for respondent.
JACOBS
JACOBS
MEMORANDUM OPINION
JACOBS, Judge: After exhausting its administrative remedies, petitioner seeks a declaratory judgment…
2Cases cited20 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- United States v. WurtsSupreme Court of the United States · 1938
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- Nonprofits' Insurance Alliance of California v. United StatesUnited States Court of Federal Claims · 1994