Legal Opinion
Codington County Humane Soc. v. Commissioner
United States Tax Court
Decided April 29, 1991No. Docket No. 21539-89XUnpublished
1Opinion of the Court
CODINGTON COUNTY HUMANE SOCIETY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Codington County Humane Soc. v. Commissioner
Docket No. 21539-89X
United States Tax Court
T.C. Memo 1991-186; 1991 Tax Ct. Memo LEXIS 213; 61 T.C.M. (CCH) 2496; T.C.M. (RIA) 91186;
April 29, 1991, Filed
Decision will be entered for the respondent.
J. Douglas Austin and Alan L. Austin, for the petitioner.
William I. Miller, for the respondent.
TANNENWALD, Judge.
TANNENWALD
MEMORANDUM OPINION
The issue for decision is whether respondent abused his discretion in denying petitioner's application for an extension of…
2Cases cited7 opinions
- Elliott v. CommissionerUnited States Tax Court · 1963
- Taylor v. CommissionerUnited States Tax Court · 1977
- Martin Fireproofing Profit-Sharing Plan & Trust v. CommissionerUnited States Tax Court · 1989
- Estate of Wilbanks v. CommissionerUnited States Tax Court · 1990
- Kerry v. CommissionerUnited States Tax Court · 1987
2 more not listed; retrieve them via the Exa API.