Legal Opinion
Security Counselors, Inc. v. Commissioner
United States Tax Court
Decided October 26, 1989No. Docket No. 14001-87UnpublishedCited by 1 opinion
1Opinion of the Court
SECURITY COUNSELORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Security Counselors, Inc. v. Commissioner
Docket No. 14001-87
United States Tax Court
T.C. Memo 1989-580; 1989 Tax Ct. Memo LEXIS 566; 58 T.C.M. (CCH) 506; T.C.M. (RIA) 89580;
October 26, 1989
Lawrence H. Weltman, for the petitioner.
Robert J. Burbank, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined that Security Counselors, Inc., is liable as transferee of the property of Rocky Mountain Investment Properties, Inc., for the following deficiencies in income…
2Cases cited19 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Commissioner v. SternSupreme Court of the United States · 1958
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- O'Sullivan v. CommissionerUnited States Tax Court · 1994