Legal Opinion

Gill v. Commissioner

United States Tax Court

Decided July 24, 1995No. Docket Nos. 13312-92, 13314-92Unpublished

1Opinion of the Court

THEODORE J. AND JOAN D. GILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RAYMOND C. AND MARLYS A. SCHLICHTING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gill v. Commissioner

Docket Nos. 13312-92, 13314-92

United States Tax Court

T.C. Memo 1995-328; 1995 Tax Ct. Memo LEXIS 324; 70 T.C.M. (CCH) 120;

July 24, 1995, Filed

Decisions will be entered for respondent.

For petitioners: Frank J. O'Connell, Jr.

For respondent: Jack Forsberg.

DINAN

DINAN

MEMORANDUM OPINION

DINAN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section…

2Cases cited3 opinions

  1. George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
  2. Johnson v. CommissionerUnited States Tax Court · 1973
  3. Stevenson v. CommissionerUnited States Tax Court · 1989

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