Legal Opinion
Country Pine Fin., LLC v. Comm'r
United States Tax Court
Decided November 5, 2009No. 1399-07UnpublishedCited by 3 opinions
1Opinion of the Court
COUNTRY PINE FINANCE, LLC, RICHARD A. PHILLIPS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Country Pine Fin., LLC v. Comm'r
No. 1399-07
United States Tax Court
T.C. Memo 2009-251; 2009 Tax Ct. Memo LEXIS 255; 98 T.C.M. (CCH) 410;
November 5, 2009, Filed
Christopher Kliefoth and Karla L. Palmer, for petitioner.
Elizabeth R. Edberg and John W. Stevens, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM OPINION
GOEKE, Judge: During 2001 the members of Country Pine Finance, L.L.C. (Country Pine Finance), sold an unrelated insurance business, generating…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Rose v. CommissionerUnited States Tax Court · 1987
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Guy R. Baxter v. Commissioner of IRSCourt of Appeals for the Fourth Circuit · 2018
- Neal Crispin v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
- Endeavor Partners Fund, LLC, Delta Currency Trading, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2018