Legal Opinion
Mooney v. Commissioner
United States Tax Court
Decided May 13, 1993No. Docket No. 11932-91Unpublished
1Opinion of the Court
JOHN K. AND PATRICIA A. MOONEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mooney v. Commissioner
Docket No. 11932-91
United States Tax Court
T.C. Memo 1993-204; 1993 Tax Ct. Memo LEXIS 210; 65 T.C.M. (CCH) 2610;
May 13, 1993, Filed
For petitioners: John K. Mooney.
For respondent: Lin Murphy.
GUSSIS
GUSSIS
MEMORANDUM OPINION
GUSSIS, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- John H. Young and Carolyn J. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Young v. CommissionerUnited States Tax Court · 1984
2 more not listed; retrieve them via the Exa API.