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Legal Opinion

Durham Farms 1 v. Commissioner

United States Tax Court

Decided May 18, 2000No. 2465-94; 2468-94; 5104-94; 5105-94UnpublishedCited by 4 opinions

1Opinion of the Court

DURHAM FARMS #1, J.V., GARY L. BLACKBURN, TAX MATTERS PARTNER ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Durham Farms #1 v. Commissioner

No. 2465-94; 2468-94; 5104-94; 5105-94

United States Tax Court

T.C. Memo 2000-159; 2000 Tax Ct. Memo LEXIS 201; 79 T.C.M. (CCH) 2009;

May 18, 2000, Filed

Phillips v. Commissioner, 114 T.C. 115, 2000 U.S. Tax Ct. LEXIS 13 (2000)

Decisions will be entered under Rule 155.

Michael D. Culy , for petitioners in docket Nos. 5104-94, 5105-94, 5106-94, 18710–94, and 22821-94. Timothy G. Buck, for petitioners in docket Nos. 5104-94, 5105-94,…

2Cases cited32 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Commissioner v. SunnenSupreme Court of the United States · 1948
  4. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  5. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939

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

3Cited by4 opinions

  1. Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
  2. Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
  3. Keller v. CirCourt of Appeals for the Ninth Circuit · 2009
  4. Mortensen v. CIRCourt of Appeals for the Sixth Circuit · 2006

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