Legal Opinion
Peat Oil & Gas Assocs. v. Commissioner
United States Tax Court
Decided March 31, 1993No. Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91UnpublishedCited by 24 opinions
1Opinion of the Court
PEAT OIL AND GAS ASSOCIATES, JAMES KARR, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peat Oil & Gas Assocs. v. Commissioner
Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91
United States Tax Court
T.C. Memo 1993-130; 1993 Tax Ct. Memo LEXIS 130; 65 T.C.M. (CCH) 2259;
March 31, 1993, Filed
For petitioners: Dennis N. Brager and Jackson D. Hamilton.
For respondent: Debra K. Estrem.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In these consolidated cases, respondent sent Notices of Final…
2Cases cited16 opinions
- Carden v. Arkoma AssociatesSupreme Court of the United States · 1990
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Crane v. CommissionerSupreme Court of the United States · 1947
- Malat v. RiddellSupreme Court of the United States · 1966
- Industrial Tectonics, Inc. v. Aero Alloy, a California Corporation Die Cast Products, Inc., a California Corporation, AKA Metal Products GroupCourt of Appeals for the Ninth Circuit · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Peat Oil & Gas Assocs. v. CommissionerUnited States Tax Court · 1993
- Ferguson v. CommissionerCourt of Appeals for the Second Circuit · 1994
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- AHG Invs., LLC v. Comm'rUnited States Tax Court · 2013
- Ferguson v. CommissionerCourt of Appeals for the Second Circuit · 1994
19 more not listed; retrieve them via the Exa API.