GOOD FORTUNE SHIPPING SA v. COMMISSIONER

Docket No. 25327-12.

148 T.C. 262 (2017)

148 T.C. No. 10

GOOD FORTUNE SHIPPING SA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 2017.


Attorney(s) appearing for the Case

Stephen P. Flott and Joseph G. Siegmann, for petitioner.

Lisa M. Rodriguez, Carmen N. Presinal-Roberts, and Patricia Young Taylor, for respondent.


OPINION

This case is before us on respondent's motion for summary judgment (respondent's motion) and petitioner's motion for partial summary judgment (petitioner's motion). We will grant respondent's motion and will deny petitioner's motion.

The parties stipulated all of the facts for purposes of their respective...

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