Legal Opinion

Vidrine v. Commissioner

United States Tax Court

Decided July 14, 1993No. Docket No. 21970-90Unpublished

1Opinion of the Court

MARTIN L. VIDRINE, JR. AND DEBBIE B. VIDRINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Vidrine v. Commissioner

Docket No. 21970-90

United States Tax Court

T.C. Memo 1993-308; 1993 Tax Ct. Memo LEXIS 307; 66 T.C.M. (CCH) 123; 16 Employee Benefits Cas. (BNA) 2697;

July 14, 1993, Filed

Decision will be entered for respondent.

For petitioners: Charles B. Sklar.

For respondent: Mary Beth Calkins.

CANTREL

CANTREL

MEMORANDUM OPINION

CANTREL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

Petitioners Martin L.…

2Cases cited16 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
  4. Miller v. CommissionerUnited States Tax Court · 1954
  5. Glinske v. CommissionerUnited States Tax Court · 1951

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