Legal Opinion
MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. Commissioner
United States Tax Court
Decided December 10, 2019No. 13550-15Unpublished
1Opinion of the Court
T.C. Memo. 2019-158
UNITED STATES TAX COURT MCM INVESTMENT MANAGEMENT, LLC, MARK AND C’ANN MCMILLIN FAMILY TRUST DATED 04/09/1990, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13550-15. Filed December 10, 2019. David Colker, David F. Gross, and Henry C. Cheng, for petitioner. Donna L. Crosby, Heather K. McCluskey, Chad E. Martinelli, and Terri L. Onorato, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In a notice of final partnership administrative action dated March 3, 2015, respondent made an adjustment to ordinary income of…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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