Legal Opinion
Denali Dental Services v. Commissioner
United States Tax Court
Decided September 5, 1989No. Docket Nos. 12145-81; 12146-81; 12149-81; 16996-83; 16997-83Unpublished
1Opinion of the Court
DENALI DENTAL SERVICES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Denali Dental Services v. Commissioner
Docket Nos. 12145-81; 12146-81; 12149-81; 16996-83; 16997-83
United States Tax Court
T.C. Memo 1989-482; 1989 Tax Ct. Memo LEXIS 482; 58 T.C.M. (CCH) 13; T.C.M. (RIA) 89482;
September 5, 1989
Jean S. Schanen, for the petitioners.
Henry T. Schafer and Larry N. Johnson, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: These consolidated cases were assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax…
2Cases cited31 opinions
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- Gregory v. HelveringSupreme Court of the United States · 1935
- Spies v. United StatesSupreme Court of the United States · 1943
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
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