Maguire/Thomas Ptnrs. Fifth & Grand v. Comm'r
United States Tax Court
1Opinion of the Court
MAGUIRE/THOMAS PARTNERS FIFTH & GRAND, LTD., MAGUIRE/THOMAS PARTNERS GRAND PLACE TOWER, LTD., TAX MATTERS PARTNER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent MAGUIRE/THOMAS PARTNERS LIBRARY SQUARE, LTD., MAGUIRE/THOMAS PARTNERS, HOPE PLACE, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maguire/Thomas Ptnrs. Fifth & Grand v. Comm'r
Nos. 9834-00, 9835-00
United States Tax Court
T.C. Memo 2005-34; 2005 Tax Ct. Memo LEXIS 35;
February 28, 2005, Filed
Decision was entered for petitioner in part.
Brian J. Seery and David H. Benz, for petitioners.
Brad…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Avco Community Developers, Inc. v. South Coast Regional CommissionCalifornia Supreme Court · 1976
- Galt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
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