1. Home
  2. Browse Decisions
  3. T.C.
  4. 90 T.C.
  5. 90 T.C. 832 (1988)
 

CAL. HEALTH FACILITIES AUTHORITY v. COMMISSIONER

Docket No. 6577-85B.

90 T.C. 832 (1988)

CALIFORNIA HEALTH FACILITIES AUTHORITY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 2, 1988.

Attorney(s) appearing for the Case

Dean E. Criddle and Greg R. Riddle, for the petitioner.

L. Michael Wachtel, for the respondent.

OPINION

WILLIAMS, Judge:*

The Commissioner determined that certain obligations that petitioner proposes to issue would not be described in section 103(a).1 Petitioner seeks a declaratory judgment of this Court pursuant to section 7478 that the proposed obligations will be described in section 103(a) with the result that interest paid on the obligations would be excludable from a bondholder...

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