Legal Opinion
Hawkins v. Commissioner
United States Tax Court
Decided August 29, 1994No. Docket No. 1164-91Unpublished
1Opinion of the Court
ROBERT LAVON HAWKINS AND PAMELA HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawkins v. Commissioner
Docket No. 1164-91
United States Tax Court
T.C. Memo 1994-441; 1994 Tax Ct. Memo LEXIS 449; 68 T.C.M. (CCH) 643;
August 29, 1994, Filed
An appropriate order will be issued denying petitioner's motion.
Robert Lavon Hawkins, pro se.
For respondent: James F. Mauro.
LARO
LARO
SUPPLEMENTAL MEMORANDUM OPINION
LARO, Judge: Petitioner Robert Lavon Hawkins moved under Rule 161 1 for reconsideration of our opinion in the above-entitled case set forth at T.C. Memo. 1993-517, in light of the…
2Cases cited18 opinions
- United States v. HalperSupreme Court of the United States · 1989
- Helvering v. MitchellSupreme Court of the United States · 1938
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Naftel v. CommissionerUnited States Tax Court · 1985
- Markwardt v. CommissionerUnited States Tax Court · 1975
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