Legal Opinion
Mammoth Lakes Project v. Commissioner
United States Tax Court
Decided January 10, 1991No. Docket No. 3480-88UnpublishedCited by 3 opinions
1Opinion of the Court
MAMMOTH LAKES PROJECT, ROBERT AND MARTHA FESSLER, TAX MATTERS PARTNERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mammoth Lakes Project v. Commissioner
Docket No. 3480-88
United States Tax Court
T.C. Memo 1991-4; 1991 Tax Ct. Memo LEXIS 4; 61 T.C.M. (CCH) 1630; T.C.M. (RIA) 91004;
January 10, 1991, Filed
Decision will be entered for the respondent.
Daniel J. Van Dyke, for the petitioner.
Christine V. Olsen, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following adjustments to petitioner's partnership income for 1984 and 1985:
Adj…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Achiro v. CommissionerUnited States Tax Court · 1981
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Haass v. CommissionerUnited States Tax Court · 1970
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Arrowhead Mt. Getaway v. CommissionerUnited States Tax Court · 1995
- C&M Amusements v. CommissionerUnited States Tax Court · 1993
- Estate of Tobias v. CommissionerUnited States Tax Court · 2001