Legal Opinion

Gabelli Funds v. Commissioner

United States Tax Court

Decided February 9, 1995No. Docket No. 25832-92Unpublished

1Opinion of the Court

GABELLI FUNDS, INC. & CONSOLIDATED SUBSIDIARIES, f.k.a. THE GABELLI GROUP, INC. & CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gabelli Funds v. Commissioner

Docket No. 25832-92

United States Tax Court

T.C. Memo 1995-68; 1995 Tax Ct. Memo LEXIS 69; 69 T.C.M. (CCH) 1879;

February 9, 1995, Filed

For petitioner: Donald F. Wood, Robert M. Hopson, and Henry Binder.

For respondent: Steven R. Winningham, Drita Tonuzi, and Gregory S. Nickerson.

WELLS

WELLS

MEMORANDUM OPINION

WELLS, Judge: This matter is before the Court on respondent's motion for partial summary judgment…

2Cases cited10 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  4. United States v. Diebold, Inc.Supreme Court of the United States · 1962
  5. Naftel v. CommissionerUnited States Tax Court · 1985

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