Legal Opinion
Price v. Comm'r
United States Tax Court
Decided January 4, 2010No. Nos. 9611-06, 9642-06Unpublished
1Opinion of the Court
WALTER M. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SANDRA K. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Price v. Comm'r
Nos. 9611-06, 9642-06
United States Tax Court
T.C. Memo 2010-2; 2010 Tax Ct. Memo LEXIS 2; 99 T.C.M. (CCH) 1005;
January 4, 2010, Filed
Trent D. Reinert and David S. Houghton, for petitioners.
Albert B. Kerkhove, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: The issue for decision in these consolidated cases is whether gifts that petitioners made of limited partnership…
2Cases cited8 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United StatesUnited States Court of Claims · 1968
- French v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Lavonna J. Stinson Estate v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- Chanin v. United StatesUnited States Court of Claims · 1968
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