Legal Opinion
Greene v. Commissioner
United States Tax Court
Decided December 2, 1996No. Docket No. 5293-95Unpublished
1Opinion of the Court
RICHARD G. AND ANNE C. GREENE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Greene v. Commissioner
Docket No. 5293-95.
United States Tax Court
T.C. Memo 1996-531; 1996 Tax Ct. Memo LEXIS 547; 72 T.C.M. (CCH) 1406;
December 2, 1996, Filed
Decision will be entered for petitioners.
Frank Sommerville, for petitioners.
Sheri Wilcox, for respondent.
ARMEN, Special Trial Judge
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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