Legal Opinion
Powers v. Commissioner
United States Tax Court
Decided March 30, 1993No. Docket Nos. 7766-81, 719-82UnpublishedCited by 4 opinions
1Opinion of the Court
M. LANE POWERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powers v. Commissioner
Docket Nos. 7766-81, 719-82
United States Tax Court
T.C. Memo 1993-125; 1993 Tax Ct. Memo LEXIS 123; 65 T.C.M. (CCH) 2214;
March 30, 1993, Filed
An order reaffirming T.C. Memo 1986-494 will be issued.
For petitioner: Robert I. White and Lawrence W. Sherlock.
For respondent: William G. Bissell.
CLAPP
CLAPP
SUPPLEMENTAL MEMORANDUM OPINION
CLAPP, Judge: These cases are before us on petitioner's motion for reconsideration of our Memorandum Opinion filed in the above cases on September 29, 1986, T.C. Memo.…
2Cases cited1 opinion
- Plumb v. CommissionerUnited States Tax Court · 1991
3Cited by4 opinions
- Cozean v. CommissionerUnited States Tax Court · 1997
- Caspian Consulting Group v. Comm'rUnited States Tax Court · 2006
- Cozean v. CommissionerUnited States Tax Court · 1997
- Robert T. Cozean v. CommissionerUnited States Tax Court · 1997