Legal Opinion
Pan Pac. Trading Corp. v. Commissioner
United States Tax Court
Decided March 14, 1994No. Docket No. 23729-91UnpublishedCited by 2 opinions
1Opinion of the Court
PAN PACIFIC TRADING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pan Pac. Trading Corp. v. Commissioner
Docket No. 23729-91
United States Tax Court
T.C. Memo 1994-101; 1994 Tax Ct. Memo LEXIS 103; 67 T.C.M. (CCH) 2374;
March 14, 1994, Filed
For petitioner: William P. Shannahan and Charles H. Dick Jr.
For respondent: June Y. Bass.
DAWSON
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and Rules 180, 181, and 183. 1 The…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- De Venney v. CommissionerUnited States Tax Court · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Linda M. Sherbo v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2001
- Linda Marie Sherbo v. CIRCourt of Appeals for the Eighth Circuit · 2001