Legal Opinion
Harwood v. Commissioner
United States Tax Court
Decided February 14, 1979No. Docket No. 1424-78Unpublished
1Opinion of the Court
NATHANAEL AND JANE R. HARWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harwood v. Commissioner
Docket No. 1424-78.
United States Tax Court
T.C. Memo 1979-54; 1979 Tax Ct. Memo LEXIS 471; 38 T.C.M. (CCH) 219; T.C.M. (RIA) 79054;
February 14, 1979, Filed
Michael G. West, for the petitioners.
John O. Tannenbaum, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This motion to dismiss for lack of jurisdiction was assigned to and heard by Special Trial Judge Murray H. Falk. The Court agrees with and adopts his opinion which is set forth below. 1
OPINION OF THE SPECIAL TRIAL…
2Cases cited10 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
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