Legal Opinion
Pearland Inv. Co. v. Commissioner
United States Tax Court
Decided November 19, 1991No. Docket No. 18348-89UnpublishedCited by 1 opinion
1Opinion of the Court
PEARLAND INVESTMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pearland Inv. Co. v. Commissioner
Docket No. 18348-89
United States Tax Court
T.C. Memo 1991-562; 1991 Tax Ct. Memo LEXIS 610; 62 T.C.M. (CCH) 1221; T.C.M. (RIA) 91562; 14 Employee Benefits Cas. (BNA) 1928;
November 19, 1991, Filed
Decision will be entered for the respondent.
Melvin M. Engel, for the petitioner.
Richard T. Cummings, for the respondent.
RAUM, Judge.
RAUM
MEMORANDUM OPINION
The Commissioner determined deficiencies in the income tax of Pearland Investment Company (petitioner) as follows:
Tax Year Ended
Init…
2Cases cited9 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Donovan v. CunninghamCourt of Appeals for the Fifth Circuit · 1983
- Marshall v. KellyDistrict Court, W.D. Oklahoma · 1978
- McDougall v. DonovanDistrict Court, N.D. Illinois · 1982
- Rutland v. CommissionerUnited States Tax Court · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Thomas O'Malley v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1992