Legal Opinion
Martin v. Comm'r
United States Tax Court
Decided September 27, 2017No. Docket No. 15810-13Published
1Opinion of the Court
CHARLES D. MARTIN AND LAURA J. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martin v. Comm'r
Docket No. 15810-13
United States Tax Court
2017 U.S. Tax Ct. LEXIS 46;
September 27, 2017, Filed
Decision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis. Publisher's editorial review, including Headnotes, Case Summary, Shepard's analysis or any amendments will be added in accordance with LexisNexis editorial guidelines.
Docket No. 15810-13. Filed September 27, 2017.
Ps owned a farm, renting a portion of the land to wholly owned…
Also in this document: Dissent · Gustafson; Dissent · Nega.
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Newberry v. CommissionerUnited States Tax Court · 1981
- Johnson v. CommissionerUnited States Tax Court · 1973
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