Legal Opinion
Flatt v. Commissioner
United States Tax Court
Decided September 30, 1986No. Docket Nos. 8982-84, 13418-84UnpublishedCited by 1 opinion
1Opinion of the Court
HOLLIS B. FLATT AND JUDY F. FLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES K. BAILEY AND CLETA SUE BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Flatt v. Commissioner
Docket Nos. 8982-84, 13418-84.
United States Tax Court
T.C. Memo 1986-495; 1986 Tax Ct. Memo LEXIS 108; 52 T.C.M. (CCH) 713; T.C.M. (RIA) 86495;
September 30, 1986.
William Robert Pope, Jr., for the petitioners in docket No. 8982-84.
John B. Owens, Jr., for the petitioners in docket No. 13418-84.
Nancy W. Hale, for the respondent.
GUSSIS
MEMORANDUM OPINION
GUSSIS, Special Trial Judge: These…
2Cases cited1 opinion
- McClendon v. CommissionerUnited States Tax Court · 1980
3Cited by1 opinion
- Schmidt v. CommissionerUnited States Tax Court · 1987