Legal Opinion
Webb v. Commissioner
United States Tax Court
Decided October 31, 1994No. Docket No. 11415-85UnpublishedCited by 1 opinion
1Opinion of the Court
ROSCOE C. WEBB, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Webb v. Commissioner
Docket No. 11415-85
United States Tax Court
T.C. Memo 1994-549; 1994 Tax Ct. Memo LEXIS 557; 68 T.C.M. (CCH) 1106; 68 Trade Cas. (CCH) P1106;
October 31, 1994, Filed
Petitioner's Motion to Vacate Decision will be denied.
For petitioner: Mark Bernsley.
For respondent: Alan Kline and Paulette Segal.
DAWSON
DAWSON
SUPPLEMENTAL MEMORANDUM OPINION
DAWSON, Judge: This case is presently before us on petitioner's motion to vacate the decision entered in this case.
I. General Background
In Webb v. Commissioner, T.C.…
2Cases cited52 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Markwardt v. CommissionerUnited States Tax Court · 1975
47 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zachary H. Sacks and Salley Sacks v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1996