Legal Opinion

City of Columbus v. Commissioner

United States Tax Court

Decided April 6, 1998No. Tax Ct. Dkt. No. 3301-95BUnpublished

1Opinion of the Court

CITY OF COLUMBUS, OHIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

City of Columbus v. Commissioner

Tax Ct. Dkt. No. 3301-95B

United States Tax Court

T.C. Memo 1998-135; 1998 Tax Ct. Memo LEXIS 130; 75 T.C.M. (CCH) 2127;

April 6, 1998, Filed

Decision will be entered for petitioner.

Marsha A. Sabin, Sunita B. Lough, and Joel E. Helke, for respondent.

David L. Miller and David A. Rogers, for petitioner.

TANNENWALD, JUDGE.

TANNENWALD

SUPPLEMENTAL MEMORANDUM OPINION

TANNENWALD, JUDGE: This case is before the Court on remand from the Court of Appeals for the District of Columbia Circuit in…

2Cases cited6 opinions

  1. United States v. Kirby Lumber CoSupreme Court of the United States · 1931
  2. Michaels v. CommissionerUnited States Tax Court · 1986
  3. City of Columbus v. CommissionerUnited States Tax Court · 1996
  4. Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1993
  5. California Health Facilities Authority v. CommissionerUnited States Tax Court · 1988

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