Legal Opinion
Shotts v. Commissioner
United States Tax Court
Decided December 20, 1990No. Docket No. 22924-88Unpublished
1Opinion of the Court
ARTHUR E. AND NELLIE L. SHOTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shotts v. Commissioner
Docket No. 22924-88
United States Tax Court
T.C. Memo 1990-641; 1990 Tax Ct. Memo LEXIS 716; 60 T.C.M. (CCH) 1480; T.C.M. (RIA) 90641;
December 20, 1990, Filed
Decision will be entered for the petitioner.
Charles N. Woodward, for the petitioners.
Juandell D. Glass and Bruce K. Meneely, for the respondent.
COLVIN, Judge.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
The sole issue for decision is whether certain amounts received by petitioner from Barnes Brokerage Co., Inc. (Barnes…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Helvering v. WinmillSupreme Court of the United States · 1938
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. Sol Minzer and Adele MinzerCourt of Appeals for the Fifth Circuit · 1960
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