Legal Opinion
Holter v. Commissioner
United States Tax Court
Decided October 12, 1978No. Docket No. 9682-76UnpublishedCited by 1 opinion
1Opinion of the Court
EMERSON HOLTER and PEARL HOLTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Holter v. Commissioner
Docket No. 9682-76.
United States Tax Court
T.C. Memo 1978-411; 1978 Tax Ct. Memo LEXIS 105; 37 T.C.M. (CCH) 1707; T.C.M. (RIA) 78411;
October 12, 1978, Filed
Gregory Tschider, for the petitioners.
Gerald W. Leland, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Michaels v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James D. Groover and Wanda M. Groover v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983