Legal Opinion
Sumerset Properties v. Commissioner
United States Tax Court
Decided December 15, 1981No. Docket No. 5939-81Unpublished
1Opinion of the Court
SUMERSET PROPERTIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sumerset Properties v. Commissioner
Docket No. 5939-81.
United States Tax Court
T.C. Memo 1981-707; 1981 Tax Ct. Memo LEXIS 36; 43 T.C.M. (CCH) 94; T.C.M. (RIA) 81707;
December 15, 1981.
Samuel Rosenberg, for the petitioner.
Joan R. Domike, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This motion was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code. 1 The Court agrees with and adopts his opinion,…
2Cases cited4 opinions
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Guarino v. CommissionerUnited States Tax Court · 1976
- Chilhowee Mills v. CommissionerUnited States Board of Tax Appeals · 1942
- Taylor Bros. v. CommissionerUnited States Board of Tax Appeals · 1927