Legal Opinion
Armstrong v. Commissioner
United States Tax Court
Decided April 11, 1990No. Docket No. 30480-83Unpublished
1Opinion of the Court
CLARENCE ARMSTRONG, JR. AND DOROTHY L. ARMSTRONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Armstrong v. Commissioner
Docket No. 30480-83
United States Tax Court
T.C. Memo 1990-191; 1990 Tax Ct. Memo LEXIS 209; 59 T.C.M. (CCH) 405; T.C.M. (RIA) 90191;
April 11, 1990
John Harrison Wegge, for the petitioners.
Ross Paulson, Monica Melgarejo, and John Kent, for the respondent.
PANUTHOS
MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Special Trial Judge: This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. 1 Since there is no question that the…
2Cases cited10 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Weinroth v. CommissionerUnited States Tax Court · 1980
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