Legal Opinion
Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner
United States Tax Court
Decided October 16, 2014No. 7551-08, 7552-08, 7553-08, 7554-08, 7555-08, 7556-08, 7618-08, 7625-08, 9021-08, 9035-08, 9036-08, 9037-08, 9038-08, 9039-08, 9040-08, 9041-08, 9042-08, 9121-08, 9122-08, 9123-08, 9124-08, 9125-08, 9126-08, 9127-08, 9128-08, 14094-08, 16796-08, 19924-08, 19925-08, 13980-09, 13981-09, 13982-09, 13983-09, 27636-09, 30586-09, 671-10PublishedCited by 1 opinion
1Opinion of the Court
143 T.C. No. 18
UNITED STATES TAX COURT KENNA TRADING, LLC, JETSTREAM BUSINESS LIMITED, TAX MATTERS PARTNER, ET AL., Petitioners1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7551-08, 7552-08, Filed October 16, 2014. 7553-08, 7554-08, 7555-08, 7556-08, 7618-08, 7625-08, 9021-08, 9035-08, 9036-08, 9037-08, 9038-08, 9039-08, 9040-08, 9041-08, 9042-08, 9121-08, 9122-08, 9123-08, 9124-08, 9125-08, 9126-08, 9127-08, 9128-08, 14094-08, 16796-08, 19924-08, 19925-08, 13980-09, 13981-09, 13982-09, 13983-09, 27636-09, 30586-09, 671-10. 1 Cases of petitioners listed in the appendix remain…
2Cases cited43 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
38 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018