Legal Opinion
Humphrey, Farrington & McClain, P.C. v. Comm'r
United States Tax Court
Decided January 17, 2013No. Docket No. 21153-09UnpublishedCited by 17 opinions
1Opinion of the Court
HUMPHREY, FARRINGTON & MCCLAIN, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Humphrey, Farrington & McClain, P.C. v. Comm'r
Docket No. 21153-09
United States Tax Court
T.C. Memo 2013-23; 2013 Tax Ct. Memo LEXIS 23; 105 T.C.M. (CCH) 1150;
January 17, 2013, Filed
Decision will be entered under Rule 155.
John C. Aisenbrey and Ben Walter Hobert, for petitioner.
Frances Honecker Holmes and James L. Gessford, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: Respondent (the "IRS") issued a notice of deficiency to petitioner, Humphrey,…
2Cases cited28 opinions
- Amchem Products, Inc. v. WindsorSupreme Court of the United States · 1997
- Wal-Mart Stores, Inc. v. DukesSupreme Court of the United States · 2011
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Boeing Co. v. Van GemertSupreme Court of the United States · 1980
- Devlin v. ScardellettiSupreme Court of the United States · 2002
23 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lopez v. Comm'rUnited States Tax Court · 2017
- Alvaro G. Velez v. CommissionerUnited States Tax Court · 2018
- Atig Rahman v. CommissionerUnited States Tax Court · 2014
- Brown v. Comm'rUnited States Tax Court · 2016
- Colleen C. Cheramie v. CommissionerUnited States Tax Court · 2013
12 more not listed; retrieve them via the Exa API.