Legal Opinion

Stafford v. Commissioner

United States Tax Court

Decided May 20, 1997No. Docket Nos. 7275-96, 7292-96Unpublished

1Opinion of the Court

CHAROL L. STAFFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES E. STAFFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stafford v. Commissioner

Docket Nos. 7275-96, 7292-96

United States Tax Court

T.C. Memo 1997-233; 1997 Tax Ct. Memo LEXIS 267; 73 T.C.M. (CCH) 2814;

May 20, 1997, Filed

An appropriate order will be issued, and decisions will be entered for respondent.

Charol L. Stafford and James E. Stafford, pro sese.

William G. Bissell, for respondent.

GALE

GALE

MEMORANDUM OPINION

GALE, Judge: This matter is before the Court on respondent's motion for summary…

2Cases cited12 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Poe v. SeabornSupreme Court of the United States · 1930
  4. Grosshandler v. CommissionerUnited States Tax Court · 1980
  5. Espinoza v. CommissionerUnited States Tax Court · 1982

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