Legal Opinion
Starkman v. Comm'r
United States Tax Court
Decided August 14, 2012No. Docket No. 2805-11LUnpublishedCited by 9 opinions
1Opinion of the Court
IRVING L. STARKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Starkman v. Comm'r
Docket No. 2805-11L
United States Tax Court
T.C. Memo 2012-236; 2012 Tax Ct. Memo LEXIS 234; 104 T.C.M. (CCH) 199;
August 14, 2012, Filed
An appropriate order will be issued granting respondent's motion and decision will be entered for respondent.
Irving L. Starkman, Pro se.
Jonathan E. Behrens, for respondent.
RUWE, Judge.
RUWE
MEMORANDUM OPINION
RUWE, Judge: This matter is before the Court on respondent's motion for partial summary judgment (motion) pursuant to Rule 121. 1 Respondent contends that no…
2Cases cited13 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Katz v. CommissionerUnited States Tax Court · 2000
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Michael Boulware v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2016
- First Rock Baptist Church Child Dev. Ctr. v. Comm'rUnited States Tax Court · 2017
- Moises A. Aviles v. CommissionerUnited States Tax Court · 2020
- Bianca Lavinia Gilmore v. CommissionerUnited States Tax Court · 2019
- Holt v. Comm'rUnited States Tax Court · 2012
4 more not listed; retrieve them via the Exa API.