Legal Opinion
Willamette Industries, Inc. v. Commissioner
United States Tax Court
Decided August 12, 1991No. Docket Nos. 13440-78, 16313-79, 21473-81UnpublishedCited by 1 opinion
1Opinion of the Court
WILLAMETTE INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Willamette Industries, Inc. v. Commissioner
Docket Nos. 13440-78, 16313-79, 21473-81
United States Tax Court
T.C. Memo 1991-389; 1991 Tax Ct. Memo LEXIS 454; 62 T.C.M. (CCH) 451; T.C.M. (RIA) 91389;
August 12, 1991, Filed
Petitioner's motion for reconsideration will be denied.
Charles P. Duffy and Philip N. Jones, for the petitioner.
Alan Summers, Robert F. Geraghty, Wendy S. Pearson, and Randall E. Heath, for the respondent.
DRENNEN, Judge.
DRENNEN
SECOND SUPPLEMENTAL MEMORANDUM OPINION
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- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
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3Cited by1 opinion
- Willamette Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998