Eastern States Casualty Agency, Inc. v. Commissioner
United States Tax Court
Pursuant to this Court's opinion in Eastern States Casualty Agency, Inc. v. Commissioner, 96 T.C. 773 (1991), the Court issued an order denying P's motion to dismiss for lack of jurisdiction. Thereafter, P filed a motion to amend the Court's order denying P's motion to dismiss for lack of jurisdiction. P seeks an interlocutory appeal pursuant to I.R.C. sec. 7482(a)(2) and Rule 193(a), Tax Court Rules of Practice and Procedure.Held, P's motion will be denied.
1Opinion of the Court
EASTERN STATES CASUALTY AGENCY, INC., WILMA SMITH, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eastern States Casualty Agency, Inc. v. Commissioner
Docket No. 3497-90
United States Tax Court
T.C. Memo 1991-559; 1991 Tax Ct. Memo LEXIS 607; 62 T.C.M. (CCH) 1213; T.C.M. (RIA) 91559;
November 12, 1991, Filed
Pursuant to this Court's opinion in Eastern States Casualty Agency, Inc. v. Commissioner, 96 T.C. 773 (1991), the Court issued an order denying P's motion to dismiss for lack of jurisdiction. Thereafter, P filed a motion to amend the Court's order denying P's…
2Cases cited11 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Herbert Milbert v. Bison Laboratories, Inc., and the Baltimore and Ohio Railroad CompanyCourt of Appeals for the Third Circuit · 1958
- Samuels, Kramer & Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Kay Pinkham v. John A. Burgess, Kay I. Pinkham v. John A. BurgessCourt of Appeals for the First Circuit · 1991
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