MINE v. COMMISSIONER

Docket No. 24663-90.

63 T.C.M. 2209 (1992)

T.C. Memo. 1992-119

Ophir Mine, James Mattatall, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed February 27, 1992.


Attorney(s) appearing for the Case

Robert S. Schriebman, 21515 Hawthorne Blvd., Palos Verdes Peninsula, Calif., for the petitioner. Louis B. Jack, for the respondent.


Memorandum Opinion

NIMS, Chief Judge:

This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b) of the Code and Rule 180 et seq. All section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the...

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