Legal Opinion
Martin v. Commissioner
United States Tax Court
Decided June 15, 1999No. 18241-97; No. 18247-97UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD C. AND HATTIE M. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLIAM L. AND SYLVIA L. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martin v. Commissioner
No. 18241-97; No. 18247-97
United States Tax Court
T.C. Memo 1999-193; 1999 Tax Ct. Memo LEXIS 230; 77 T.C.M. (CCH) 2152; T.C.M. (RIA) 99193;
June 15, 1999, Filed
Decisions will be entered under Rule 155.
William M. Weintraub and Brian J. Wright, for petitioners.
Michael H. Salama and Ian Russell, for respondent.
Jacobs, Julian I.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, JUDGE: These…
2Cases cited10 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
- Strong v. CommissionerUnited States Tax Court · 1976
- Bolger v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ugorji Timothy Wilson Onyeani v. CommissionerUnited States Tax Court · 2020