Legal Opinion
Wright v. Comm'r
United States Tax Court
Decided December 22, 2011No. Docket No. 30957-09UnpublishedCited by 1 opinion
1Opinion of the Court
TERRY L. AND CHERYL A. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wright v. Comm'r
Docket No. 30957-09
United States Tax Court
T.C. Memo 2011-292; 2011 Tax Ct. Memo LEXIS 294; 102 T.C.M. (CCH) 597;
December 22, 2011, Filed
Frank O'Neal Hendrick, for petitioners.
Tammra S. Mitchell, for respondent.
WELLS, Judge.
WELLS
MEMORANDUM OPINION
WELLS, Judge: The instant case is before the Court on respondent's motion for partial summary judgment pursuant to Rule 121. 1 The sole issue we are asked to decide is whether an over-the-counter foreign currency option entered into by a limited…
2Cases cited5 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1996
- Summitt v. CommissionerUnited States Tax Court · 2010
3Cited by1 opinion
- Wright v. CommissionerCourt of Appeals for the Sixth Circuit · 2016