University City v. Commissioner
United States Tax Court
Held, respondent's determinations as to the useful life of various components of a shopping center sustained.
1Opinion of the Court
UNIVERSITY CITY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
University City v. Commissioner
Docket No. 3600-73.
United States Tax Court
T.C. Memo 1979-198; 1979 Tax Ct. Memo LEXIS 324; 38 T.C.M. (CCH) 827; T.C.M. (RIA) 79198;
May 21, 1979, Filed
Held, respondent's determinations as to the useful life of various components of a shopping center sustained.
Gary Randall and Thomas B. Tilford, for the petitioner.
Robert J. Chicoine and Darrell Hallett, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined deficiencies in petitioner's…
2Cases cited12 opinions
- Casey v. CommissionerUnited States Tax Court · 1962
- Shainberg v. CommissionerUnited States Tax Court · 1959
- Hill v. CommissionerUnited States Tax Court · 1974
- Dunn v. CommissionerUnited States Tax Court · 1964
- Zimmerman v. CommissionerUnited States Tax Court · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fieland v. CommissionerUnited States Tax Court · 1980
- Fieland v. CommissionerUnited States Tax Court · 1980