Legal Opinion
K.H. Co., LLC v. Comm'r
United States Tax Court
Decided February 24, 2014No. Docket No. 15819-12RUnpublishedCited by 2 opinions
1Opinion of the Court
K.H. COMPANY, LLC EMPLOYEE STOCK OWNERSHIP PLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
K.H. Co., LLC v. Comm'r
Docket No. 15819-12R
United States Tax Court
T.C. Memo 2014-31; 2014 Tax Ct. Memo LEXIS 31; 107 T.C.M. (CCH) 1168;
February 24, 2014, Filed
Decision will be entered for respondent.
Carol Tomb (a member), for petitioner.
John Q. Walsh, Jr., and Michael C. Dancz, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGAN, Judge: In this declaratory judgment proceeding under section 7476 petitioner challenges respondent's March 20, 2012, final revocation letter…
2Cases cited10 opinions
- Curtiss-Wright Corp. v. SchoonejongenSupreme Court of the United States · 1995
- Bond v. CommissionerUnited States Tax Court · 1993
- Taylor v. CommissionerUnited States Tax Court · 1977
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Hull v. IRS, US DEPT. OF TREASURYCourt of Appeals for the Tenth Circuit · 2011
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cave Buttes, L.L.C. v. Comm'rUnited States Tax Court · 2016
- Ed Thielking, Inc. v. CommissionerUnited States Tax Court · 2020