Legal Opinion
Cobb v. Commissioner
United States Tax Court
Decided April 30, 1985No. Docket Nos. 11848-83, 22372-83, 22373-83, 22374-83, 22375-83Unpublished
1Opinion of the Court
ELVIE COBB, TRANSFEREE OF THE ESTATE OF CARRIE MAY DUNCAN, DECEASED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cobb v. Commissioner
Docket Nos. 11848-83, 22372-83, 22373-83, 22374-83, 22375-83.
United States Tax Court
T.C. Memo 1985-208; 1985 Tax Ct. Memo LEXIS 425; 49 T.C.M. (CCH) 1364; T.C.M. (RIA) 85208;
April 30, 1985.
Jesse T. Mountjoy, for the petitioner in Docket No. 11848-83.
Joseph E. Ternes, Jr., for the petitioners in Docket Nos. 22372-83, 22373-83, 22374-83, 22375-83.
Scott R. Cox, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:…
2Cases cited19 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Smith v. ShaughnessySupreme Court of the United States · 1943
- National Labor Relations Board v. Tex-Tan, Inc.Court of Appeals for the Fifth Circuit · 1963
- Jones v. CommissionerUnited States Tax Court · 1943
- Weller v. CommissionerUnited States Tax Court · 1962
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