1. Home
  2. Browse Decisions
  3. T.C.
  4. 73 T.C.
  5. 73 T.C. 249 (1979)
 

PACE OIL CO. v. COMMISSIONER

Docket No. 7840-78.

73 T.C. 249 (1979)

PACE OIL COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 5, 1979.

Attorney(s) appearing for the Case

Wright Tisdale, Jr., for the petitioner.

Carolyn A. Boyer, for the respondent.

OPINION

DAWSON, Judge:

This motion was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to section 7456(c), Internal Revenue Code. The Court agrees with and adopts his opinion which is set forth below.1

OPINION OF THE SPECIAL TRIAL JUDGE

GILBERT, Special Trial Judge:

This case is before the Court on the petitioner's motion for summary judgment, under Rule 121...

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