1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 81 T.C.M.
  5. 81 T.C.M. 1611 (2001)
 

DYNADECK ROTARY SYSTEMS, LTD. v. COMMISSIONER

Docket No. 1199-99.

81 T.C.M. 1611 (2001)

T.C. Memo. 2001-113

Dynadeck Rotary Systems, Ltd., Martin Lettunich, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 10, 2001.

Attorney(s) appearing for the Case

Martin N. Lettunich, pro se.

Paul K. Webb, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

LARO, Judge:

Martin Lettunich (petitioner), Tax Matters Partner of Dynadeck Rotary Systems, Ltd. (the Partnership), timely moves the Court to reconsider Dynadeck Rotary Sys. v. Commissioner [Dec. 54,158(M)], T.C. Memo. 2000-382. See Rule 161, Tax Court Rules of Practice and Procedure. In Dynadeck Rotary Sys. v. Commissioner, supra, the facts and holding of which are incorporated...

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