DeNaples v. Comm'r
United States Tax Court
Ps filed a motion for reconsideration of our opinion in DeNaples v. Commissioner, T.C. Memo 2010-171, and a motion to vacate or revise the decisions entered thereunder, arguing that our disposition of these cases constitutes substantial error. Held: Ps' motions will be denied.
1Opinion of the Court
DOMINICK DENAPLES AND MARY ANN DENAPLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LOUIS DENAPLES AND BETTY A. DENAPLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
DeNaples v. Comm'r
Docket Nos. 14357-08, 14359-08.
United States Tax Court
T.C. Memo 2011-46; 2011 Tax Ct. Memo LEXIS 45; 101 T.C.M. (CCH) 1218;
February 24, 2011, Filed
DeNaples v. Comm'r, T.C. Memo 2010-171, 2010 Tax Ct. Memo LEXIS 207 (T.C., 2010)
Appropriate orders will be issued denying petitioners' Motion for Reconsideration and Motion to Vacate.
Ps filed a motion for reconsideration of our…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Coltec Industries, Inc., a Pennsylvania Corporation Four Leaf Coal Company, Inc., a Tennessee Corporation L.G. Wasson Coal Mining Corp., an Indiana Corporation v. William P. Hobgood Michael H. Holland Marty Hudson Thomas O.S. Rand Elliot A. Segal Carlton R. Sickles Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Fund United Mine Workers of America Combined Benefit Trust United States of America, Intervenor in D.C. Coltec Industries, Inc., a Pennsylvania Corporation Four Leaf Coal Company, Inc., a Tennessee Corporation L.G. Wasson Coal Mining Corp., an Indiana Corporation v. William P. Hobgood Michael H. Holland Marty Hudson Thomas O.S. Rand Elliot A. Segal Carlton R. Sickles Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Find United Mine Workers of America Combined Benefit Fund United States of America, Intervenor in D.C., Coltec Industries, Inc.Court of Appeals for the Third Circuit · 2002
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Cloes v. CommissionerUnited States Tax Court · 1982
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3Cited by2 opinions
- DeNaples v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2012
- DeNAPLES v. CIRCourt of Appeals for the Third Circuit · 2012