Legal Opinion
Environmental Preservation Co. v. Commissioner
United States Tax Court
Decided February 19, 1992No. Docket No. 27808-89UnpublishedCited by 1 opinion
1Opinion of the Court
ENVIRONMENTAL PRESERVATION COMPANY, B. ROLAND FREASIER, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Environmental Preservation Co. v. Commissioner
Docket No. 27808-89
United States Tax Court
T.C. Memo 1992-100; 1992 Tax Ct. Memo LEXIS 99; 63 T.C.M. (CCH) 2117; T.C.M. (RIA) 92100;
February 19, 1992, Filed
Decision will be entered for respondent.
John F. Kelly and Michael J. Kelly, for Estate of Alvin Q. Jarrett, * participating partner.
William Rinquette, for respondent.
KORNER
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: By notice of final…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Olson v. United StatesSupreme Court of the United States · 1934
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Parker v. CommissionerUnited States Tax Court · 1986
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Washington Metropolitan Area Transit Authority v. United StatesUnited States Court of Federal Claims · 2002