Legal Opinion
Universal Trust 06-15-90 v. Commissioner
United States Tax Court
Decided December 27, 2000No. 3885-98Unpublished
1Opinion of the Court
UNIVERSAL TRUST 06-15-90, FOUR WS TT01, TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Universal Trust 06-15-90 v. Commissioner
No. 3885-98
United States Tax Court
T.C. Memo 2000-390; 2000 Tax Ct. Memo LEXIS 463; 80 T.C.M. (CCH) 925; T.C.M. (RIA) 54168; 2001-1 U.S. Tax Cas. (CCH) P47,822;
December 27, 2000, Filed
An order will be entered denying petitioner's Motion To Dismiss and granting respondent's Motion To Dismiss for Lack of Jurisdiction.
Jimmy C. Chisum, for petitioner. 1
Nicholas J. Richards and Miles D. Friedman, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM OPINION
BEGHE,…
2Cases cited18 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. PaynerSupreme Court of the United States · 1980
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Pyo v. CommissionerUnited States Tax Court · 1984
- Scar v. CommissionerUnited States Tax Court · 1983
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