Dell v. Commissioner
United States Tax Court
Held: Petitioners' Motion for Further Trial is denied as untimely. Petitioners may not raise a new issue in the context of Rule 155 computations.
1Opinion of the Court
SAMUEL R. DELL and ELEANOR DELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dell v. Commissioner
Docket No. 29871-82.
United States Tax Court
T.C. Memo 1985-246; 1985 Tax Ct. Memo LEXIS 387; 49 T.C.M. (CCH) 1538; T.C.M. (RIA) 85246;
May 23, 1985.
Held: Petitioners' Motion for Further Trial is denied as untimely. Petitioners may not raise a new issue in the context of Rule 155 computations.
Gerald W. Dibble and David H. Kernan, for the petitioners.
Edward D. Fickess and John D. Steele, Jr., for the respondent.
WHITAKER
SUPPLEMENTAL MEMORANDUM OPINION
WHITAKER, Judge: On October 17, 1984,…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
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