Legal Opinion
Martin v. Comm'r
United States Tax Court
Decided October 13, 2009No. Nos. 8172-08, 8173-08Unpublished
1Opinion of the Court
DAVID AND AMY S. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID MARTIN, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martin v. Comm'r
Nos. 8172-08, 8173-08
United States Tax Court
T.C. Memo 2009-234; 2009 Tax Ct. Memo LEXIS 236; 98 T.C.M. (CCH) 338;
October 13, 2009., Filed
David K. Martin (an officer), for petitioner in docket No. 8173-08.
Caroline R. Krivacka, for respondent.
Dawson, Howard A., Jr.
HOWARD A. DAWSON. JR.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: In these consolidated cases respondent determined that petitioners David and Amy…
2Cases cited14 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
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