Legal Opinion
Williams v. Comm'r
United States Tax Court
Decided August 5, 2014No. Docket No. 4640-12UnpublishedCited by 3 opinions
1Opinion of the Court
SCOTT WESLEY WILLIAMS AND MICHAELE ANNA WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Williams v. Comm'r
Docket No. 4640-12
United States Tax Court
T.C. Memo 2014-158; 2014 Tax Ct. Memo LEXIS 156; 108 T.C.M. (CCH) 128;
August 5, 2014, Filed
Decision will be entered under Rule 155.
Scott Wesley Williams, Pro se.
Michaele Anna Williams, Pro se.
Donna F. Herbert, for respondent.
BUCH, Judge.
BUCH
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCH, Judge: Mr. Williams is an aviation buff who owns a business that is unrelated to aviation. He purchased an airplane that he made available for…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
12 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. Rapower-3, LLCDistrict Court, D. Utah · 2018
- Charles Brumbaugh & C. E. Holifield v. CommissionerUnited States Tax Court · 2018
- Randy G. Sellers v. CommissionerUnited States Tax Court · 2020