1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 334 (1984)
 

RETREAT IN MOTION, INC. v. COMMISSIONER

Docket No. 25167-81X.

48 T.C.M. 334 (1984)

T.C. Memo. 1984-315

Retreat in Motion, Inc. v. Commissioner.

United States Tax Court.

Filed June 21, 1984.

Attorney(s) appearing for the Case

James R. Wine (an officer), 2501 S. Harrison St., Fort Wayne, Ind., for the petitioner. Reid M. Huey, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This is an action for declaratory judgment under section 7428 of the Code.1 It has been decided pursuant to the provisions of section 7456(d) and Rule 218(a).

Consideration of this case was based upon the administrative record as defined in Rule 210(b)(11). The decision, therefore, is based upon the assumption that the facts as represented in the administrative record are...

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