Legal Opinion
Wayne Caldwell Escrow Pshp. v. Commissioner
United States Tax Court
Decided August 27, 1996No. Docket No. 8043-93Unpublished
1Opinion of the Court
WAYNE CALDWELL ESCROW PARTNERSHIP, ROY DIMON, JOHN AND MARY SCHUENEMANN, JOSEPH AND LOUISE O'NEAL, CHARLES AND LOVETTA NIVEN, CHARLTON AND CYNTHIA THOMAS, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wayne Caldwell Escrow Pshp. v. Commissioner
Docket No. 8043-93.
United States Tax Court
T.C. Memo 1996-401; 1996 Tax Ct. Memo LEXIS 415; 72 T.C.M. (CCH) 554;
August 27, 1996, Filed
An order and order of dismissal will be entered granting respondent motion to dismiss for lack of jurisdiction and denying petitioners' cross-motion.
James L.…
2Cases cited18 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Coleman v. CommissionerUnited States Tax Court · 1990
- Yusko v. CommissionerUnited States Tax Court · 1987
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