AMERICAN AIRLINES, INC. v. COMMISSIONER

Docket No. 15957-11.

144 T.C. 24 (2015)

AMERICAN AIRLINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 13, 2015.



OPINION

This case is before the Court on the parties' cross-motions for partial summary judgment under Rule 121.1 The issue for decision in the partial summary judgment is whether the Court has jurisdiction pursuant to section 7436(a) over respondent's imposition of employment taxes for taxable...

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