Legal Opinion

American Tel. & Tel. Co. v. Commissioner

United States Tax Court

Decided February 3, 1988No. Docket No. 40990-85UnpublishedCited by 1 opinion

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

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  3. Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
  4. Schulde v. CommissionerSupreme Court of the United States · 1963
  5. Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942

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

3Cited by1 opinion

  1. Indianapolis Power & Light Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988

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