Legal Opinion
Hall v. Commissioner
United States Tax Court
Decided August 16, 1993No. Docket No. 16699-91UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES B. HALL AND NANCY J. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket No. 16699-91
United States Tax Court
T.C. Memo 1993-360; 1993 Tax Ct. Memo LEXIS 367; 66 T.C.M. (CCH) 374;
August 16, 1993, Filed
Decision will be entered for respondent.
For petitioners: James A. Mundt. 1
For respondent: Frederick J. Lockhart.
PATE
PATE
MEMORANDUM FINDINGS OF FACT AND OPINION
PATE, Special Trial Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section 7443(b)(3) and Rules 180, 181, and 182. 2 Respondent determined a…
2Cases cited6 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1983
- Ballinger v. CommissionerUnited States Tax Court · 1982
- Wingo v. CommissionerUnited States Tax Court · 1987
- Jack M. Ballinger and Brenda M. Ballinger v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James B. Hall, Nancy J. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994