Legal Opinion
Load, Inc. v. Comm'r
United States Tax Court
Decided March 6, 2007No. Nos. 7287-02, 7294-02UnpublishedCited by 4 opinions
1Opinion of the Court
LOAD, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent COAD, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Load, Inc. v. Comm'r
Nos. 7287-02, 7294-02
United States Tax Court
T.C. Memo 2007-51; 2007 Tax Ct. Memo LEXIS 51; 93 T.C.M. (CCH) 969;
March 6, 2007, Filed
John F. Daniels III, Julio M. Zapata, and Eric J. Boyd, for petitioners.
Charles B. Burnett, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for their separate taxable years ending…
2Cases cited1 opinion
- Murray v. ZerbelCourt of Appeals of Arizona · 1988
3Cited by4 opinions
- Load, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2009
- City Line Candy & Tobacco Corp. v. CommissionerUnited States Tax Court · 2013
- City Line Candy & Tobacco Corp. v. CommissionerUnited States Tax Court · 2013
- Load v. CirCourt of Appeals for the Ninth Circuit · 2009