Legal Opinion
Toyota Town, Inc. v. Commissioner
United States Tax Court
Decided February 8, 2000No. 4959-95; No. 4960-95; No. 4961-95; No. 22741-95; No. 1254-96; No. 1255-96; No. 1256-96UnpublishedCited by 9 opinions
1Opinion of the Court
TOYOTA TOWN, INC., A CALIFORNIA CORPORATION, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Toyota Town, Inc. v. Commissioner
No. 4959-95; No. 4960-95; No. 4961-95; No. 22741-95; No. 1254-96; No. 1255-96; No. 1256-96
United States Tax Court
T.C. Memo 2000-40; 2000 Tax Ct. Memo LEXIS 40; 79 T.C.M. (CCH) 1457;
February 8, 2000, Filed
Decisions will be entered for respondent.
Bruce I. Hochman and Frederic J. Adam (specially recognized),
for petitioners.
Nancy C. McCurley, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM OPINION
GALE, JUDGE: Respondent determined deficiencies in…
2Cases cited26 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. HansenSupreme Court of the United States · 1959
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
21 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Beech Trucking Co. v. Comm'rUnited States Tax Court · 2002
- Bob Wondries Motors, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2001
- HAN v. COMMISSIONERUnited States Tax Court · 2002
- Hinerfeld v. CommissionerUnited States Tax Court · 2012
- Maciel v. Comm'rUnited States Tax Court · 2004
4 more not listed; retrieve them via the Exa API.