Legal Opinion
Hamm v. Commissioner
United States Tax Court
Decided August 5, 1997No. Docket No. 2400-96UnpublishedCited by 4 opinions
1Opinion of the Court
JOYCE M. AND THOMAS J. HAMM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamm v. Commissioner
Docket No. 2400-96
United States Tax Court
T.C. Memo 1997-358; 1997 Tax Ct. Memo LEXIS 450; 74 T.C.M. (CCH) 279;
August 5, 1997, Filed
Respondent's motion for summary judgment will be granted, and decision will be entered for respondent.
Joyce M. Hamm and Thomas J. Hamm, pro sese.
Amy A. Campbell, for respondent.
WELLS
WELLS
MEMORANDUM OPINION
WELLS, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121(a). 1
Respondent determined a deficiency in…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- United States v. BurkeSupreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Daniel C. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Abrahamsen v. United StatesUnited States Court of Federal Claims · 1999
- Pipitone v. United StatesDistrict Court, N.D. Illinois · 1998
- Greer v. United StatesCourt of Appeals for the Sixth Circuit · 2000