Legal Opinion
Point Comfort Venture v. Commissioner
United States Tax Court
Decided October 31, 1990No. Docket No. 2099-89Unpublished
1Opinion of the Court
POINT COMFORT VENTURE, F & E ERECTION COMPANY, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Point Comfort Venture v. Commissioner
Docket No. 2099-89
United States Tax Court
T.C. Memo 1990-574; 1990 Tax Ct. Memo LEXIS 645; 60 T.C.M. (CCH) 1193; T.C.M. (RIA) 90574;
October 31, 1990, Filed
Decision will be entered for the respondent.
W. Thomas Weir and Edward S. Koppman, for the petitioner.
Phillip A. Pillar, for the respondent.
WRIGHT Judge.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
By notice of Final Partnership Administrative Adjustment (FPAA), respondent…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fort Pitt Bridge Works v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1937
- C. H. Swift & Sons, Inc. v. CommissionerUnited States Board of Tax Appeals · 1928
- Deer Island Logging Co. v. CommissionerUnited States Board of Tax Appeals · 1929