American Tel. & Tel. Co. v. Commissioner
United States Tax Court
1Opinion of the Court
AMERICAN TELEPHONE AND TELEGRAPH COMPANY AND CONSOLIDATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
American Tel. & Tel. Co. v. Commissioner
Docket No. 40990-85.
United States Tax Court
T.C. Memo 1988-35; 1988 Tax Ct. Memo LEXIS 36; 55 T.C.M. (CCH) 16; T.C.M. (RIA) 88035;
February 3, 1988.
Jerome B. Libin, Bradley M. Seltzer, Stephen F. Gertzman, Allan J. Stein, Susan Flax Posner, Martin J. Eisen and Lawrence H. Cohen, for the petitioners.
David N. Brodsky, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following…
2Cases cited15 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
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3Cited by1 opinion
- Indianapolis Power & Light Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988