Legal Opinion

Wilmington Partners L.P. v. Comm'r

United States Tax Court

Decided April 30, 2008No. 15098-06UnpublishedCited by 1 opinion

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

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
  3. Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
  4. FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
  5. Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000

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

3Cited by1 opinion

  1. Wilmington Partners, L.P. v. Comm'rUnited States Tax Court · 2010

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