Legal Opinion
Podell v. Commissioner
United States Tax Court
Decided January 12, 1987No. Docket No. 5450-85UnpublishedCited by 2 opinions
1Opinion of the Court
JONATHAN AND MONICA PODELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Podell v. Commissioner
Docket No. 5450-85.
United States Tax Court
T.C. Memo 1987-22; 1987 Tax Ct. Memo LEXIS 22; 52 T.C.M. (CCH) 1364; T.C.M. (RIA) 87022;
January 12, 1987.
William L. Mander, for the petitioners.
Frank Agostino and Will E. McLeod, for the respondent.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case is before the Court on respondent's Motion For Partial Summary Judgment, pursuant to Rule 121, 1 filed on March 18, 1986. The motion was calendared for hearing at the Motions Session…
2Cases cited7 opinions
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Pursell v. CommissionerUnited States Tax Court · 1962
- McManus v. CommissionerUnited States Tax Court · 1975
- Tallal v. CommissionerUnited States Tax Court · 1981
- Grunwald v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006
- William A. Kernen, Betty A. Kernen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990