Legal Opinion
Ellis v. Commissioner
United States Tax Court
Decided September 30, 1985No. Docket No. 24592-83TUnpublished
1Opinion of the Court
BETTY MAYLAND ELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ellis v. Commissioner
Docket No. 24592-83T.
United States Tax Court
T.C. Memo 1985-511; 1985 Tax Ct. Memo LEXIS 112; 50 T.C.M. (CCH) 1202; T.C.M. (RIA) 85511;
September 30, 1985.
Stuart E. Seigel,Fairlea A. Sheehy, and Stanley I. Langbein, for the petitioner.
Robert P. Ruwe,Alfred C. Bishop, Jr., and Paul S. Horn, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined that petitioner's proposed transfer of certain agricultural properties located in Alberta, Canada (the "farmlands") to a…
2Cases cited6 opinions
- McDonald v. United StatesSupreme Court of the United States · 1948
- Dittler Bros., Inc. v. CommissionerUnited States Tax Court · 1979
- Hershey Foods Corp. v. CommissionerUnited States Tax Court · 1981
- Kaiser Aluminum & Chemical Corp. v. CommissionerUnited States Tax Court · 1981
- Pitcher v. CommissionerUnited States Tax Court · 1985
1 more not listed; retrieve them via the Exa API.