Legal Opinion

Gladstone

United States Tax Court

Decided January 6, 1992No. Docket No. 36942-84UnpublishedCited by 1 opinion

1Opinion of the Court

WILLIAM B. GLADSTONE AND ROSLYN GLADSTONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gladstone

Docket No. 36942-84

United States Tax Court

T.C. Memo 1992-10; 1992 Tax Ct. Memo LEXIS 14; 63 T.C.M. (CCH) 1733; T.C.M. (RIA) 92010;

January 6, 1992, Filed

Larry Kars, for petitioners.

Mitchell Hausman, for respondent.

WELLS, Judge.

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

The instant case is before us on petitioners' motion to amend the petition, which arises out of a dispute between the parties over their differing computations under Rule 155. 1 The issues we must decide are: (1) Whether…

2Cases cited13 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  3. Cloes v. CommissionerUnited States Tax Court · 1982
  4. Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
  5. Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988

8 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Renee Vento v. CommissionerUnited States Tax Court · 2019

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