Legal Opinion
Levy v. Commissioner
United States Tax Court
Decided December 14, 1987No. Docket No. 18383-86Unpublished
1Opinion of the Court
STANLEY S. LEVY AND MARTHA R. LEVY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levy v. Commissioner
Docket No. 18383-86.
United States Tax Court
T.C. Memo 1987-609; 1987 Tax Ct. Memo LEXIS 654; 54 T.C.M. (CCH) 1300; T.C.M. (RIA) 87609;
December 14, 1987; As amended December 15, 1987
Robert I. White and George W. Connelly, Jr., for the petitioners.
David W. Johnson, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: This case is before us on cross-motions for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 The…
2Cases cited21 opinions
- United States v. CaceresSupreme Court of the United States · 1979
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- American Farm Lines v. Black Ball Freight ServiceSupreme Court of the United States · 1970
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Jackson v. CommissionerUnited States Tax Court · 1979
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