⚡IMPACT LEVEL 3 — NOTEWORTHY
Epstein File EFTA02711179: Jared Huffman, Lisa McClain and Huffman (DS11)
Court FilingDate unavailableEFTA027111794 keyword hits
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A legal reference mentioning 'Hooker Industries, Inc.' in what appears to be a tax or legal memo citation.
👤 Named in This Document
🔑 Evidence Keywords
📋 Key Excerpts12
PersonKeyword
Excerpt 1
Memo. 1994-159, **Hooker** Industries, Inc. V.
Commissioner, T.C. Memo. 1982-357, Color Arts, Cargill, 91 F.
Excerpt 2
See **Huffman**, 126 T.C. at 344 (accepting this
definition for the purposes of Treas. Reg. § 1.446-1(e)(2)(ii)(b)).
Excerpt 3
But see **Huffman**, 518 F.3d 357, 363
(6th Cir. 2008) where the Sixth Circuit refused to either adopt or reject the Tax Court's definition.
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