Falstone, Inc. - Page 1

                                 T.C. Memo. 2000-69                                   

                               UNITED STATES TAX COURT                                

                            FALSTONE, INC., Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2206-88.                Filed March 2, 2000.                

               Michael D. Savage, for petitioner.                                     
               Michael H. Salama and Patrick W. Lucas, for respondent.                

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  The instant case is before us on cross-                 
          motions for partial summary judgment pursuant to Rule 121(a).1              
          The issue to be decided is whether, during the years in issue,              

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the taxable years in                
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011