Legal Opinion
Bolton v. Commissioner
United States Tax Court
Decided April 9, 1990No. Docket No. 14125-88Unpublished
1Opinion of the Court
EDGAR A. BOLTON AND JUDY R. BOLTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bolton v. Commissioner
Docket No. 14125-88
United States Tax Court
T.C. Memo 1990-181; 1990 Tax Ct. Memo LEXIS 204; 59 T.C.M. (CCH) 326; T.C.M. (RIA) 90181;
April 9, 1990
Steven L. Staker, Kevin G. Staker, and Gregory R. Gose, for the petitioners.
Albert L. Gunston, Terry W. Vincent, and Steven J. Sibley for the respondent.
CHABOT
MEMORANDUM OPINION
CHABOT, Judge: This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code. 1 The Court agrees with and…
2Cases cited5 opinions
- Adler v. CommissionerUnited States Tax Court · 1985
- Haft Trust v. CommissionerUnited States Tax Court · 1974
- Maxfield v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Versteeg v. CommissionerUnited States Tax Court · 1988
- Bolton v. CommissionerUnited States Tax Court · 1989