Legal Opinion
Richard Hansen Land, Inc. v. Commissioner
United States Tax Court
Decided June 2, 1993No. Docket Nos. 3582-91, 25324-91UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD HANSEN LAND, INC., A MONTANA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN KAMMERZELL FARMS, INC., A MONTANA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Richard Hansen Land, Inc. v. Commissioner
Docket Nos. 3582-91, 25324-91
United States Tax Court
T.C. Memo 1993-248; 1993 Tax Ct. Memo LEXIS 251; 65 T.C.M. (CCH) 2869;
June 2, 1993, Filed
Decision will be entered under Rule 155 in docket No. 3582-91. Decision will be entered for petitioner in docket No. 25324-91.
For petitioners: Bradley E. Dugdale, Gersham Goldstein, and Jaime M. W.…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Palmer v. CommissionerUnited States Tax Court · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kornfeld v. CommissionerCourt of Appeals for the Tenth Circuit · 1998