Legal Opinion
Badger Pipe Line Co. v. Commissioner
United States Tax Court
Decided October 8, 1997No. Tax Ct. Dkt. No. 23441-95UnpublishedCited by 2 opinions
Gary L. Bloom, for respondent.
1Opinion of the Court
BADGER PIPE LINE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Badger Pipe Line Co. v. Commissioner
Tax Ct. Dkt. No. 23441-95
United States Tax Court
T.C. Memo 1997-457; 1997 Tax Ct. Memo LEXIS 540; 74 T.C.M. (CCH) 856;
October 8, 1997, Filed
Gary L. Bloom, for respondent.
Travis M. Dodd, Richard B. Noulles, and Jeffrey C. Rambach, for petitioner.
TANNENWALD, JUDGE.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, JUDGE: Respondent determined a deficiency of $93,440 in petitioner's Federal income tax for the taxable year ended December 31, 1991.
After concessions, the issue for decision is…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Remmer v. United StatesSupreme Court of the United States · 1954
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Richard L. Smith Vanalco, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Super Mix of Wisconsin, Inc. v. Natural Gas Pipeline Co. of America, LLCAppellate Court of Illinois · 2021