Legal Opinion
Gibbs v. Commissioner
United States Tax Court
Decided April 29, 1997No. Docket No. 26551-95UnpublishedCited by 1 opinion
1Opinion of the Court
LINDA GIBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gibbs v. Commissioner
Docket No. 26551-95
United States Tax Court
T.C. Memo 1997-196; 1997 Tax Ct. Memo LEXIS 232; 73 T.C.M. (CCH) 2669;
April 29, 1997, Filed
Decision will be entered for respondent.
John M. Bjornstad, for petitioner.
Albert B. Kerkhove and Mark E. O'Leary, for respondent.
CARLUZZO
CARLUZZO
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) (3) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the Internal Revenue…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Kovacs v. CommissionerUnited States Tax Court · 1993
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Craven v. United StatesDistrict Court, N.D. Georgia · 1999