Legal Opinion
Matthews v. Comm'r
United States Tax Court
Decided May 5, 2008No. Nos. 19277-05, 19278-05UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES A. MATTHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SUPERIOR PRODUCTS SALES, INC. v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Matthews v. Comm'r
Nos. 19277-05, 19278-05
United States Tax Court
T.C. Memo 2008-126; 2008 Tax Ct. Memo LEXIS 127; 95 T.C.M. (CCH) 1486;
May 5, 2008, Filed
Harris H. Barnes, III, for petitioners.
John F. Driscoll, for respondent.
Wells, Thomas B.
THOMAS B. WELLS
MEMORANDUM OPINION
WELLS, Judge: These consolidated cases, hereinafter referred to as the instant case, are presently before the Court on cross-motions for summary judgment pursuant to Rule…
2Cases cited23 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- United States v. LaSalle National BankSupreme Court of the United States · 1978
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jon D. Adams v. CommissionerUnited States Tax Court · 2019