Legal Opinion

Averyt v. Comm'r

United States Tax Court

Decided July 16, 2012No. Docket Nos. 18034-10, 18035-10, 18036-10, 18037-10UnpublishedCited by 4 opinions

1Opinion of the Court

GAYLE O. AVERYT AND MARGARET F. AVERYT, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Averyt v. Comm'r

Docket Nos. 18034-10, 18035-10, 18036-10, 18037-10

United States Tax Court

T.C. Memo 2012-198; 2012 Tax Ct. Memo LEXIS 199; 104 T.C.M. (CCH) 65;

July 16, 2012, Filed

An appropriate order will be issued.

Paul George Topolka and William Marion Wilcox IV, for petitioners.

Randall L. Eager, Jr. and David M. McCallum, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM OPINION

WELLS, Judge: The instant case is before the Court on respondent's motion for summary judgment and petitioners'…

2Cases cited9 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Bond v. CommissionerUnited States Tax Court · 1993
  4. Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
  5. Addis v. Comm'rUnited States Tax Court · 2002

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. 15 W. 17th St. LLC v. Comm'rUnited States Tax Court · 2016
  2. 310 Retail, LLC v. Comm'rUnited States Tax Court · 2017
  3. Big River Dev., L.P. v. Comm'rUnited States Tax Court · 2017
  4. Izen v. Comm'rUnited States Tax Court · 2017

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