Legal Opinion
Jones v. Commissioner
United States Tax Court
Decided April 4, 1984No. Docket No. 16754-82UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES R. JONES AND ANN LEE KIRK (FORMERLY LOU A. JONES), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jones v. Commissioner
Docket No. 16754-82.
United States Tax Court
T.C. Memo 1984-171; 1984 Tax Ct. Memo LEXIS 500; 47 T.C.M. (CCH) 1444; T.C.M. (RIA) 84171;
April 4, 1984.
D. Derrell Davis, for the petitioners Val J. Albright, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent has filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed. Petitioners have made an oral motion to dismiss…
2Cases cited17 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weiss v. Comm'rUnited States Tax Court · 2016