Legal Opinion
Wharton v. Commissioner
United States Tax Court
Decided July 16, 1980No. Docket No. 2648-80Unpublished
1Opinion of the Court
DONALD G. WHARTON AND CANDYCE F. WHARTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wharton v. Commissioner
Docket No. 2648-80.
United States Tax Court
T.C. Memo 1980-253; 1980 Tax Ct. Memo LEXIS 330; 40 T.C.M. (CCH) 668; T.C.M. (RIA) 80253;
July 16, 1980, Filed
Donald G. Wharton, pro se.
Deborah A. Butler and Carolyn Boyer, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion to dismiss based upon failure to state a claim upon which…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Goldsmith v. CommissionerUnited States Tax Court · 1958
- Hollman v. CommissionerUnited States Tax Court · 1962
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