Legal Opinion
436, Ltd., Heitmeier v. Comm'r
United States Tax Court
Decided February 18, 2015No. Docket No. 23525-05UnpublishedCited by 6 opinions
1Opinion of the Court
436, LTD., ROBERT HEITMEIER, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
436, Ltd., Heitmeier v. Comm'r
Docket No. 23525-05.
United States Tax Court
T.C. Memo 2015-28; 2015 Tax Ct. Memo LEXIS 9; 109 T.C.M. (CCH) 1140;
February 18, 2015, Filed
An appropriate decision will be entered.
Kyle R. Coleman, for petitioner.
Richard J. Hassebrock, Nancy B. Herbert, and Gary R. Shuler, Jr., for respondent.
HOLMES, Judge.
HOLMES
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: This case comes to us from a riverboat casino on the lower Mississippi. In 1991 Robert Heitmeier…
2Cases cited28 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Kotch v. Board of River Port Pilot Comm'rs for Port of New OrleansSupreme Court of the United States · 1947
- United States v. WoodsSupreme Court of the United States · 2013
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018
- Raghunathan Sarma v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2022
- Uniquest Del. LLC v. United StatesDistrict Court, W.D. New York · 2018
- David B. Greenberg v. CommissionerUnited States Tax Court · 2018
- Gardner N. Marcy & Maria Marcy v. CommissionerUnited States Tax Court · 2018
1 more not listed; retrieve them via the Exa API.