Legal Opinion
Olender v. Comm'r
United States Tax Court
Decided August 28, 2008No. Nos. 1082-06L, 21969-06LUnpublishedCited by 2 opinions
1Opinion of the Court
VALDY OLENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olender v. Comm'r
Nos. 1082-06L, 21969-06L
United States Tax Court
T.C. Memo 2008-205; 2008 Tax Ct. Memo LEXIS 203; 96 T.C.M. (CCH) 125;
August 28, 2008, Filed
Valdy Olender, Pro se.
Lauren B. Epstein, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM OPINION
SWIFT, Judge: These consolidated matters are before us under Rule 121 on respondent's motion for summary judgment. Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Hoffman v. Comm'rUnited States Tax Court · 2002
- Boyd v. Comm'rUnited States Tax Court · 2001
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Golden v. CommissionerCourt of Appeals for the Sixth Circuit · 2008
- Robert Golden v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2008