Legal Opinion
Copperweld Steel Co's Warren Employee's Trust v. Commissioner
United States Tax Court
Decided January 14, 1991No. Docket No. 41061-86XUnpublished
1Opinion of the Court
COPPERWELD STEEL COMPANY'S WARREN EMPLOYEE'S TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Copperweld Steel Co's Warren Employee's Trust v. Commissioner
Docket No. 41061-86X
United States Tax Court
T.C. Memo 1991-7; 1991 Tax Ct. Memo LEXIS 7; 61 T.C.M. (CCH) 1642; T.C.M. (RIA) 91007; 13 Employee Benefits Cas. (BNA) 1369;
January 14, 1991, Filed
Decision will be entered for the respondent.
Thomas C. B. Letson, for the petitioner.
Carol A. Szczepanik, for the respondent.
RAUM, Judge.
RAUM
MEMORANDUM OPINION
The Commissioner determined that petitioner does not qualify for exemption from…
2Cases cited6 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Manning Ass'n v. CommissionerUnited States Tax Court · 1989
- Ohio Teamsters Educational & Safety Training Trust Fund v. CommissionerUnited States Tax Court · 1981
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