Legal Opinion
Val Lanes Recreation Center Corporation v. Commissioner
United States Tax Court
Decided June 26, 2018No. 24887-10RUnpublished
1Opinion of the Court
T.C. Memo. 2018-92
UNITED STATES TAX COURT VAL LANES RECREATION CENTER CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24887-10R. Filed June 26, 2018. James R. Monroe and Michael A. Gilmer, for petitioner. Nicholas D. Doukas and David Conrad, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In this declaratory judgment proceeding under section 7476,1 petitioner challenges respondent’s September 29, 2010, final revocation 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times,…
2Cases cited5 opinions
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Martin Fireproofing Profit-Sharing Plan & Trust v. CommissionerUnited States Tax Court · 1989
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
- Hollen v. Comm'rUnited States Tax Court · 2011
- RSW Enterprises, Inc. v. CommissionerUnited States Tax Court · 2014