Legal Opinion
Boyce v. Commissioner
United States Tax Court
Decided October 24, 1990No. Docket No. 6979-89Unpublished
1Opinion of the Court
JAMES M. BOYCE, JR., AND SHELLEY A. BOYCE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boyce v. Commissioner
Docket No. 6979-89
United States Tax Court
T.C. Memo 1990-555; 1990 Tax Ct. Memo LEXIS 627; 60 T.C.M. (CCH) 1082; T.C.M. (RIA) 90555;
October 24, 1990, Filed
An appropriate order and decision will be entered.
James M. Boyce and Shelley A. Boyce, pro se.
June Y. Bass, for the respondent.
HAMBLEN, Judge.
HAMBLEN
MEMORANDUM OPINION
This matter is before the Court on respondent's motion for partial summary judgment pursuant to Rule 1211 and petitioners' motion to defer consideration…
2Cases cited14 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Cupp v. CommissionerUnited States Tax Court · 1975
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Abrams v. CommissionerUnited States Tax Court · 1984
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