Legal Opinion

Alpha Chem. Partners v. Commissioner

United States Tax Court

Decided March 30, 1995No. Docket No. 23188-91Unpublished

1Opinion of the Court

ALPHA CHEMICAL PARTNERS, LESTER LIEBERMAN AND FAITH LIEBERMAN, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alpha Chem. Partners v. Commissioner

Docket No. 23188-91

United States Tax Court

T.C. Memo 1995-141; 1995 Tax Ct. Memo LEXIS 135; 69 T.C.M. (CCH) 2292;

March 30, 1995, Filed

An order will be issued denying petitioners' motion for leave to file the motion to vacate decision.

For petitioners: Thomas R. Moore.

For respondent: Francis Chan.

DAWSON, PAJAK

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge…

2Cases cited18 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
  3. Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
  4. Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
  5. Estate of Young v. CommissionerUnited States Tax Court · 1983

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