Legal Opinion
Bennett v. Commissioner
United States Tax Court
Decided December 8, 1988No. Docket No. 26408-86UnpublishedCited by 3 opinions
1Opinion of the Court
EDWARD B. and JODY G. BENNETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bennett v. Commissioner
Docket No. 26408-86
United States Tax Court
T.C. Memo 1988-557; 1988 Tax Ct. Memo LEXIS 586; 56 T.C.M. (CCH) 796; T.C.M. (RIA) 88557;
December 8, 1988
Mark E. Kellogg, for the petitioners.
Maureen T. O'Brien, for the respondent.
TANNENWALD
MEMORANDUM OPINION
SWIFT, Judge: This matter is before the Court on respondent's motion for partial summary judgment. In a notice of deficiency dated April 9, 1986, respondent determined deficiencies in petitioners' Federal income taxes and additions to…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
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3Cited by3 opinions
- Barry J. Jewell v. United StatesCourt of Appeals for the Eighth Circuit · 2008
- Jewell v. United StatesCourt of Appeals for the Eighth Circuit · 2008
- Jewell v. United StatesCourt of Appeals for the Eighth Circuit · 2008