Legal Opinion

Congelliere v. Commissioner

United States Tax Court

Decided May 30, 1990No. Docket Nos. 34413-84, 34499-85, 34853-85, 6432-86UnpublishedCited by 2 opinions

1Opinion of the Court

RONALD G. CONGELLIERE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Congelliere v. Commissioner

Docket Nos. 34413-84, 34499-85, 34853-85, 6432-86

United States Tax Court

T.C. Memo 1990-265; 1990 Tax Ct. Memo LEXIS 284; 59 T.C.M. (CCH) 709; T.C.M. (RIA) 90265;

May 30, 1990, Filed

An order will be entered dismissing docket no. 34499-85 as to Charlotte Congelliere and docket No. 6432-86 as to Ronald Congelliere, and decisions will then be entered under Rule 155.

Ronald G. Congelliere and Mark S. McFarlane, pro se.

Patrick McGinnis and Sheri Hinnant, for the respondent.

SCOTT,…

2Cases cited30 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  5. James v. United StatesSupreme Court of the United States · 1961

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3Cited by2 opinions

  1. Winnett v. CommissionerUnited States Tax Court · 1991
  2. Winnett v. CommissionerUnited States Tax Court · 1991

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