Legal Opinion
Lemon v. Comm'r
United States Tax Court
Decided April 21, 2008No. 4703-05Unpublished
1Opinion of the Court
ZELLARD AND CHERYL D. LEMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lemon v. Comm'r
No. 4703-05
United States Tax Court
T.C. Memo 2008-107; 2008 Tax Ct. Memo LEXIS 109; 95 T.C.M. (CCH) 1406;
April 21, 2008, Filed
Lemon v. Comm'r, T.C. Memo 2007-345, 2007 Tax Ct. Memo LEXIS 357 (T.C., 2007)
Larry D. Harvey, for petitioners.
Randall L. Preheim, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 After a concession, 2 the sole issue for decision is whether…
2Cases cited10 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Specking v. Comm'rUnited States Tax Court · 2001
- Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
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