Legal Opinion

G.D. Parker, Inc. v. Comm'r

United States Tax Court

Decided November 27, 2012No. Docket Nos. 20280-06L, 29268-09, 5020-10, 5044-10UnpublishedCited by 2 opinions

1Opinion of the Court

G.D. PARKER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

G.D. Parker, Inc. v. Comm'r

Docket Nos. 20280-06L, 29268-09, 5020-10, 5044-10

United States Tax Court

T.C. Memo 2012-327; 2012 Tax Ct. Memo LEXIS 326; 104 T.C.M. (CCH) 627;

November 27, 2012, Filed

Decisions will be entered under Rule 155.

David M. Garvin, for petitioner.

Sergio Garcia-Pages and Timothy A. Sloane, for respondent.

HAINES, Judge.

HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: In these consolidated cases, 1 respondent issued a notice of determination and three notices of deficiency. After…

2Cases cited58 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  5. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945

53 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Cahill v. Comm'rUnited States Tax Court · 2013
  2. Mark E. Balocco & Patricia A. Balocco v. CommissionerUnited States Tax Court · 2018

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