1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 304 (1984)
 

SOCIETY OF COSTA RICA COLLECTORS v. COMMISSIONER

Docket No. 8531-83X.

49 T.C.M. 304 (1984)

T.C. Memo. 1984-648

Society of Costa Rica Collectors v. Commissioner.

United States Tax Court.

Filed December 13, 1984.

Attorney(s) appearing for the Case

Charles G. Trenckmann, 717 Brown Bldg., Austin, Tex. 78701, for the petitioner. David A. Hampel and Mark L. Puryear, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This is an action for declaratory judgment1 under section 7428 of the Code.2 It has been decided pursuant to assignment under the provisions of section 7456(d)(1) and Rule 218(a). Pursuant to Court Order this case was submitted on the basis of the administrative record filed September 28, 1983. The issue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases