Legal Opinion

Oak Knoll Cellar v. Commissioner

United States Tax Court

Decided August 18, 1994No. Docket Nos. 11758-92, 4239-93Unpublished

1Opinion of the Court

OAK KNOLL CELLAR, WILLIAM P. JAEGER, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Oak Knoll Cellar v. Commissioner

Docket Nos. 11758-92, 4239-93

United States Tax Court

T.C. Memo 1994-396; 1994 Tax Ct. Memo LEXIS 407; 68 T.C.M. (CCH) 412; 94-2 U.S. Tax Cas. (CCH) P47,958;

August 18, 1994, Filed

For petitioner: R. Todd Luoma and Stephen T. Buehl.

For respondent: Daniel J. Parent and Kathryn K. Vetter.

DAWSON

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: These cases were consolidated for trial, briefing, and opinion. They have been reassigned to Special Trial Judge…

2Cases cited82 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  4. Petzoldt v. CommissionerUnited States Tax Court · 1989
  5. Meneguzzo v. CommissionerUnited States Tax Court · 1965

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