Legal Opinion
Black v. Commissioner
United States Tax Court
Decided May 11, 1987No. Docket No. 17898-85Unpublished
1Opinion of the Court
JERRY M. BLACK AND MARY ALICE BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Black v. Commissioner
Docket No. 17898-85.
United States Tax Court
T.C. Memo 1987-239; 1987 Tax Ct. Memo LEXIS 241; 53 T.C.M. (CCH) 805; T.C.M. (RIA) 87239;
May 11, 1987.
Timothy M. Larason, for the petitioners.
Osmun R. Latrobe, for the respondent.
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Judge: This matter is before the Court on petitioners' motion for litigation costs pursuant to Rule 231. 1
The parties filed a stipulated decision disposing of all issues before the Court on June 12, 1986. Petitioners filed a…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Abramson v. CommissionerUnited States Tax Court · 1986
- De Venney v. CommissionerUnited States Tax Court · 1985
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
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