Legal Opinion
Wall
United States Tax Court
Decided June 8, 1992No. Docket No. 32788-88UnpublishedCited by 1 opinion
1Opinion of the Court
HENRY A. WALL AND LAVINA WALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wall
Docket No. 32788-88
United States Tax Court
T.C. Memo 1992-321; 1992 Tax Ct. Memo LEXIS 352; 63 T.C.M. (CCH) 3102; T.C.M. (RIA) 92321;
June 8, 1992, Filed
Lloyd S. Myster, for petitioners.
Jack Forsberg, for respondent.
GOLDBERG
GOLDBERG
SUPPLEMENTAL MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This matter is before us on petitioners' Motion for Reconsideration (which we granted on March 4, 1992), of T.C. Memo. 1991-611, filed December 10, 1991. The case was heard pursuant to the provisions of section…
2Cases cited5 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Piggly Wiggly Southern, Inc. v. CommissionerUnited States Tax Court · 1985
- Cooper v. CommissionerUnited States Tax Court · 1987
- Lyle S. Simonson and Donna Simonson v. United StatesCourt of Appeals for the Eighth Circuit · 1985
3Cited by1 opinion
- Tonn v. United StatesDistrict Court, D. Minnesota · 1993