Nicholson v. Commissioner
United States Tax Court
In our earlier Memorandum Opinion, Nicholson v. Commissioner, T.C. Memo. 1993-183, we found that three issues, argued on brief by P, had been neither formally pleaded nor tried with R's consent. We therefore held that P could not raise those issues. See Rule 41, Tax Court Rules of Practice and Procedure.Held: P's motion for reconsideration with respect to those issues will be granted.
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In our earlier Memorandum Opinion, Nicholson v. Commissioner, T.C. Memo. 1993-183, we found that three issues, argued on brief by P, had been neither formally pleaded nor tried with R's consent. We therefore held that P could not raise those issues. See Rule 41, Tax Court Rules of Practice and Procedure.Held: P's motion for reconsideration with respect to those issues will be granted. Upon reconsideration, we find that the three issues were tried by implied consent under Rule 41(b)(1), Tax Court Rules of Practice and Procedure. We hold for P on two of those issues. With respect to a claimed…
1Opinion of the Court
CHARLES S. NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LINDA S. NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nicholson v. Commissioner
Docket Nos. 23884-88, 24549-88
United States Tax Court
T.C. Memo 1993-427; 1993 Tax Ct. Memo LEXIS 438; 66 T.C.M. (CCH) 735;
September 14, 1993, Filed
Decision will be entered under Rule 155.
In our earlier Memorandum Opinion, Nicholson v. Commissioner, T.C. Memo. 1993-183, we found that three issues, argued on brief by P, had been neither formally pleaded nor tried with R's consent. We therefore held that P could…
2Cases cited4 opinions
- Lovejoy v. CommissionerUnited States Board of Tax Appeals · 1930
- Vaughn v. CommissionerUnited States Tax Court · 1986
- Estate of Paxton v. CommissionerUnited States Tax Court · 1982
- Nicholson v. CommissionerUnited States Tax Court · 1993