Legal Opinion

Maguire/Thomas Ptnrs. Fifth & Grand v. Comm'r

United States Tax Court

Decided February 28, 2005No. Nos. 9834-00, 9835-00Unpublished

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

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  3. Avco Community Developers, Inc. v. South Coast Regional CommissionCalifornia Supreme Court · 1976
  4. Galt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
  5. 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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