Legal Opinion

Metals Refining, Ltd. v. Commissioner

United States Tax Court

Decided March 29, 1993No. Docket Nos. 11432-89, 16665-90UnpublishedCited by 6 opinions

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

  1. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  2. Espinoza v. CommissionerUnited States Tax Court · 1982
  3. Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
  4. United States v. JohnsonCourt of Appeals for the Fifth Circuit · 1978
  5. Estate of Emerson v. CommissionerUnited States Tax Court · 1977

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3Cited by6 opinions

  1. FRIEDMANN v. COMMISSIONERUnited States Tax Court · 2001
  2. Green v. CommissionerUnited States Tax Court · 1993
  3. Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2023
  4. Seaview Trading, LLC, Agk Inve v. CirCourt of Appeals for the Ninth Circuit · 2022
  5. Coppola v. United StatesDistrict Court, S.D. New York · 1996

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

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