Legal Opinion

Lilley v. Commissioner

United States Tax Court

Decided February 27, 1990No. Docket No. 47118-86UnpublishedCited by 2 opinions

1Opinion of the Court

ERNEST R. LILLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lilley v. Commissioner

Docket No. 47118-86

United States Tax Court

T.C. Memo 1990-96; 1990 Tax Ct. Memo LEXIS 96; 58 T.C.M. (CCH) 1517; T.C.M. (RIA) 90096;

February 27, 1990

Ian M. Comisky, Edward I. Foster, and David M. Kuchinos, for the petitioner.

Carol-Lynn E. Moran, for the respondent.

WILLIAMS

SUPPLEMENTAL MEMORANDUM OPINION

WILLIAMS, Judge: This case is before the Court on petitioner's motion for reconsideration of the Court's opinion pursuant to Rule 161 of the Tax Court Rules of Practice and Procedure. The…

2Cases cited12 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  3. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  4. United States v. SullivanSupreme Court of the United States · 1927
  5. Garner v. United StatesSupreme Court of the United States · 1976

7 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Lilley v. Internal Revenue Service (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1993
  2. Cooper v. United StatesDistrict Court, D. New Jersey · 1993

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