Legal Opinion
Willoughby v. Commissioner
United States Tax Court
Decided August 18, 1994No. Docket No. 24025-87Unpublished
1Opinion of the Court
WILLIAM W. WILLOUGHBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Willoughby v. Commissioner
Docket No. 24025-87
United States Tax Court
T.C. Memo 1994-398; 1994 Tax Ct. Memo LEXIS 404; 68 T.C.M. (CCH) 428; 94-2 U.S. Tax Cas. (CCH) P47,960;
August 18, 1994, Filed
An appropriate order will be entered denying petitioner's motion for summary judgment and granting respondent's cross-motion for summary judgment.
For petitioner: Jeffrey A. Donner.
For respondent: Patricia A. Taylor.
COLVIN
COLVIN
MEMORANDUM OPINION
COLVIN, Judge: This matter is before the Court on the parteis' motion and…
2Cases cited12 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Adler v. CommissionerUnited States Tax Court · 1985
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Mecom v. CommissionerUnited States Tax Court · 1993
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