Legal Opinion
Hollen v. Comm'r
United States Tax Court
Decided January 4, 2011No. Docket No. 19618-08RUnpublishedCited by 6 opinions
1Opinion of the Court
MICHAEL C. HOLLEN, D.D.S., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hollen v. Comm'r
Docket No. 19618-08R
United States Tax Court
T.C. Memo 2011-2; 2011 Tax Ct. Memo LEXIS 13; 101 T.C.M. (CCH) 1004; 50 Employee Benefits Cas. (BNA) 1777;
January 4, 2011, Filed
Decision will be entered for respondent.
Michael C. Hollen (an officer), for petitioner.
Sarah S. Sandusky and Matthew M. Johnson, for respondent.
LARO, Judge.
LARO
MEMORANDUM OPINION
LARO, Judge: Petitioner seeks a declaratory judgment under section 7476 that its employee stock ownership plan (ESOP), the Michael C. Hollen,…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Curtiss-Wright Corp. v. SchoonejongenSupreme Court of the United States · 1995
- Bond v. CommissionerUnited States Tax Court · 1993
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hellweg v. Comm'rUnited States Tax Court · 2011
- K.H. Co., LLC v. Comm'rUnited States Tax Court · 2014
- Family Chiropractic Sports Injury & Rehab Clinic v. Comm'rUnited States Tax Court · 2016
- DNA Pro Ventures, Inc. v. CommissionerCourt of Appeals for the Eighth Circuit · 2017
- Ed Thielking, Inc. v. CommissionerUnited States Tax Court · 2020
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