INI, Inc. v. C.I.R.
| Citation | 107 F.3d 27 |
| Parties | INI, Inc. v. Comr. of IRS ** NO. 96-8231 |
| Decision Date | 21 January 1997 |
| Court | United States Courts of Appeals. United States Court of Appeals (11th Circuit) |
** Local Rule 36 case.
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4 cases
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Jones v. Commissioner
... ... Jones Development, Inc. (Development), of $307,976, $261,591, and $224,827, in 1989, 1990, and 1991, respectively. We hold ... (3) Whether petitioners had constructive dividend income of $80,051 in 1989 from either INI, Inc. (INI), or Spalding Partners, Ltd. (Spalding). We hold they did not. (4) Whether petitioner ... 50,526(M)], T.C. Memo. 1995-112, affd. without published opinion 107 F.3d 27 (11th Cir. 1997) ... At the time of the separation, Spalding had on its books and records ... ...
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Lone Star Life Ins. Co. v. Commissioner
... ... 48,191], 98 T.C. 518, 520 (1992), affd. [94-1 USTC ¶ 50,092] 17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner [Dec. 44,714], 90 T.C. 753, 754 (1988); Naftel v. Commissioner ... See Craigie, Inc. v. Commissioner [Dec. 41,949], 84 T.C. 466, 474-475 (1985) ... The parties ... find the April 11, 1996, notice of deficiency to be invalid based upon statements contained in INI, Inc. v. Commissioner [Dec. 50,526(M)], T.C. Memo. 1995-112, affd. without published opinion 107 ... ...
- Fields v. Hartford Acc.
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Friedland v. Commissioner, Docket No. 14267-99.
... ... Friedland) transfer of 6,842 shares of United Bankshares, Inc., stock pledged to United National Bank in 1991. If we conclude that petitioners did have a gain, ... Petitioners cite INI, Inc. v. Commissioner [Dec. 50,526(M)], T.C. Memo. 1995-112, affd. without published opinion 107 3d 27 (11th Cir. 1997), in support of this argument ... In INI, Inc., Mr. Jones and Mr. Cates were ... ...