Document / Legal Opinion

Georgia Crushed Stone, LLC v. Commissioner

Posted 2022
Source
US Tax Court
Author
Robert H. Levin
About This Legal Opinion

The IRS challenged Georgia Crushed Stone's deduction on a number of grounds, including that the baseline documentation didn’t adequately establish the condition of water resources. In an unpublished order, the Tax Court declined to grant summary judgment to the either GCS or the IRS on the baseline issue.

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