Reserve Mechanical Corp. / Reserve Casualty Corp.

 

Analysis of the following filings can be found at
https://www.capstoneassociated.com/press/perspective-on-reserve-mechanical-corp-v-commissioner-internal-revenue/

 

  1. Opinion of U.S. Tax Court, June 18, 2018 TC Memo 2018-86
  2. Transcript of Trial Proceeding, April 27 – May 2, 2017 before Hon. Kathleen Kerrigan
  3. Reserve Opening Brief, August 4, 2017
  4. IRS Opening Brief, August 4, 2017
  5. Reserve Reply Brief, October 10, 2017
  6. IRS Reply Brief, October 6, 2017
  7. Reserve Memo on Avrahami, October 31, 2017
  8. IRS Memo on Avrahami, October 31, 2017
  9. Reserve Motion for Reconsideration, July 19, 2018
  10. Reserve Motion for Reconsideration – Denied, August 17, 2018
  11. Decision of the U.S. Tax Court, September 28, 2018
  12. Witnesses at the Reserve Trial, (April 27 – May 2, 2017)
  13. Reserve Notice of Appeal, December 28, 2018
  14. Reserve’s Opening Brief to the 10th Circuit Court of Appeals, February 21, 2020
  15. Amici Curiae Brief and Motion in Support of Reserve Filed with 10th Circuit Court of Appeals, February 27, 2020
  16. IRS Appellee’s Brief to the 10th Circuit Court of Appeals, July 6, 2020
  17. Reserve’s Reply Brief to the 10th Circuit Court of Appeals, September 25, 2020