Legal Opinion
Westchester Plastic Surgical Assocs., P.C. v. Commissioner
United States Tax Court
Decided November 5, 1999No. 13073-97RUnpublishedCited by 1 opinion
1Opinion of the Court
WESTCHESTER PLASTIC SURGICAL ASSOCIATES, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Westchester Plastic Surgical Assocs., P.C. v. Commissioner
No. 13073-97R
United States Tax Court
T.C. Memo 1999-369; 1999 Tax Ct. Memo LEXIS 423; 78 T.C.M. (CCH) 756; 23 Employee Benefits Cas. (BNA) 2127;
November 5, 1999, Filed
Decision will be entered for respondent.
Andrew I. Panken and Robert A. DeVellis, for petitioner.
Mark L. Hulse and Catherine R. Chastanet, for respondent.
Hamblen, Lapsley W., Jr.
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, JUDGE: This is an action for a declaratory judgment…
2Cases cited13 opinions
- Donovan v. CunninghamCourt of Appeals for the Fifth Circuit · 1983
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
- Time Oil Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- DeBruyne v. Equitable Life Assurance Society of the United StatesCourt of Appeals for the Seventh Circuit · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Borrelli v. Secretary of TreasuryCourt of Appeals for the Second Circuit · 2005