Metals Refining, Ltd. v. Commissioner
United States Tax Court
1Opinion of the Court
METALS REFINING LIMITED, BRUCE STEIN, TAX MATTERS PARTNER AND VIRGIL L. JACKSON, TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; METAL REFINING LIMITED, ELAINE C. LEVY, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Metals Refining, Ltd. v. Commissioner
Docket Nos. 11432-89, 16665-90
United States Tax Court
T.C. Memo 1993-115; 1993 Tax Ct. Memo LEXIS 113; 65 T.C.M. (CCH) 2171;
March 29, 1993, Filed
Bruce Stein and Virgil L. Jackson, pro se in docket Nos. 11432-89, 16665-90.
George J. Rabil and Norman E.…
2Cases cited33 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- United States v. JohnsonCourt of Appeals for the Fifth Circuit · 1978
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
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3Cited by6 opinions
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- Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2022
- Coppola v. United StatesDistrict Court, S.D. New York · 1996
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