Legal Opinion
Nash v. Comm'r
United States Tax Court
Decided November 4, 2008No. 20728-07LUnpublishedCited by 2 opinions
1Opinion of the Court
JOHN G. NASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nash v. Comm'r
No. 20728-07L
United States Tax Court
T.C. Memo 2008-250; 2008 Tax Ct. Memo LEXIS 247; 96 T.C.M. (CCH) 317;
November 4, 2008, Filed
John G. Nash, Pro se.
Matthew A. Houtsma, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us under Rule 121 on respondent's motion for summary judgment. Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
In this…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Durham Farms v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
- Phillips v. CommissionerUnited States Tax Court · 2000
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bergdale v. Comm'rUnited States Tax Court · 2014
- Alan Dwayne Berns v. CommissionerUnited States Tax Court · 2013