Wilmington Partners L.P. v. Comm'r
United States Tax Court
1Opinion of the Court
WILMINGTON PARTNERS L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER,Petitioner,) v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Wilmington Partners L.P. v. Comm'r
No. 15098-06
United States Tax Court
2008 Tax Ct. Memo LEXIS 306;
April 30, 2008, Filed
Kroupa, Diane L.
DIANE L. KROUPA
ORDER AND DECISION
This case was assigned to Judge Diane L. Kroupa on August 20, 2007.
Petitioner, Wilmington Management Corp., the tax matters partner for Wilmington Partners L.P. (Wilmington), filed a Motion for Summary Judgment and a Memorandum of Law in Support of Petitioner's Motion for Summary Judgment on…
2Cases cited13 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
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3Cited by1 opinion
- Wilmington Partners, L.P. v. Comm'rUnited States Tax Court · 2010