Legal Opinion
Spellman v. Commissioner
United States Tax Court
Decided August 27, 1986No. Docket No. 24826-84UnpublishedCited by 3 opinions
1Opinion of the Court
BURTON L. SPELLMAN and ROSLYN SPELLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Spellman v. Commissioner
Docket No. 24826-84.
United States Tax Court
T.C. Memo 1986-403; 1986 Tax Ct. Memo LEXIS 202; 52 T.C.M. (CCH) 298; T.C.M. (RIA) 86403;
August 27, 1986.
Allen B. Glass, for the petitioners.
J. Anthony Hoefer, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: This matter is before the Court on respondent's motion for partial summary judgment pursuant to the provisions of Rule 121. 1 The issue raised by the motion is whether Elmer South Oil Partnership, Ltd., an Oklahoma…
2Cases cited19 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Martha Lyons v. Board of Education of Charleston Reorganized School District No. 1 of Mississippi County, MissouriCourt of Appeals for the Eighth Circuit · 1975
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Diamond v. CommissionerUnited States Tax Court · 1989
- Diamond v. CommissionerUnited States Tax Court · 1989
- Kantor v. CommissionerUnited States Tax Court · 1990