Legal Opinion
Cooley v. Comm'r
United States Tax Court
Decided March 5, 2004No. Docket Nos. 7464-00, 9452-00LUnpublishedCited by 7 opinions
1Opinion of the Court
DONALD R. COOLEY AND CATHY A. COOLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cooley v. Comm'r
Docket Nos. 7464-00, 9452-00L. 1
United States Tax Court
2004 U.S. Tax Ct. LEXIS 27; 87 T.C.M. (CCH) 1025; T.C. Memo 2004-49;
March 5, 2004, Filed
Judgment entered for respondent in docket No. 7464-00. Case with docket No. 9452-00L remanded to Appeals officer to credit petitioners' $ 3,216.40 payment against liabilities at issue. Petitioners' overpayment and refund claims were unsubstantiated.
Donald R. Cooley and Cathy A. Cooley, Pro se.
Kevin M. Brown, Martin B. Kaye, Michael W.…
2Cases cited28 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Badaracco v. CommissionerSupreme Court of the United States · 1984
23 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Edward Anthony Purvis & Maureen Helena Purvis v. CommissionerUnited States Tax Court · 2020
- Kelby v. Comm'rUnited States Tax Court · 2005
- Child v. Comm'rUnited States Tax Court · 2010
- Lon B. Isaacson v. CommissionerUnited States Tax Court · 2020
- MEI Productions v. CommissionerUnited States Tax Court · 2020
2 more not listed; retrieve them via the Exa API.