Legal Opinion
Kelly v. Commissioner
United States Tax Court
Decided December 2, 1996No. Docket Nos. 28233-91, 7795-94Unpublished
1Opinion of the Court
EDWARD AND RUTH KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kelly v. Commissioner
Docket Nos. 28233-91, 7795-94.
United States Tax Court
T.C. Memo 1996-529; 1996 Tax Ct. Memo LEXIS 546; 72 T.C.M. (CCH) 1389;
December 2, 1996, Filed
Decision will be entered under Rule 155 in docket No. 28233-91, and decision will be entered for respondent in docket No. 7795-94.
Geoffrey J. O'Connor, for petitioner Edward Kelly,
Norman Trabulus, for petitioner Ruth Kelly.
Andrew J. Mandell and Lewis J. Abrahams, for respondent.
BEGHE, Judge
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge:…
2Cases cited38 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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