1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 164 (1989)
 

SIERRA DESIGN RESEARCH AND DEVELOPMENT LIMITED PARTNERSHIP v. COMMISSIONER

Docket Nos. 22495-87, 30322-87, 4228-88.

58 T.C.M. 164 (1989)

T.C. Memo. 1989-506

Sierra Design Research and Development Limited Partnership, Micro Systems Management and Development Corporation, Inc., Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed September 14, 1989.

Attorney(s) appearing for the Case

Kevin Mirch, for the petitioners. David Sorensen, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code.2 The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of the Special Trial Judge

PANUTHOS, Special Trial Judge:

These cases are before the Court on respondent's motions to dismiss for lack of jurisdiction...

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