Legal Opinion
Daniels v. Commissioner
United States Tax Court
Decided December 5, 1994No. Docket No. 13453-92UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH M. DANIELS, DONOR, AND RUTH P. DANIELS, DONOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daniels v. Commissioner
Docket No. 13453-92
United States Tax Court
T.C. Memo 1994-591; 1994 Tax Ct. Memo LEXIS 599; 68 T.C.M. (CCH) 1310;
December 5, 1994, Filed
For petitioners: Lawrence H. Weltman, Henry H. Stern, Jr., and Richard B. Walsh, Jr.
For respondent: Darrell C. Weaver.
SWIFT
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: This case is before the Court under Rule 121 on petitioners' motion for summary judgment regarding two issues. Regarding the first issue, respondent agrees that there…
2Cases cited40 opinions
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- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Welch v. HelveringSupreme Court of the United States · 1933
- Paramount Communications Inc. v. QVC Network Inc.Supreme Court of Delaware · 1994
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3Cited by1 opinion
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