Legal Opinion
Delpit v. Commissioner
United States Tax Court
Decided May 19, 1992No. Docket No. 6388-87UnpublishedCited by 1 opinion
1Opinion of the Court
LARRY D. DELPIT AND DOROTHY D. DELPIT, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delpit v. Commissioner
Docket No. 6388-87
United States Tax Court
T.C. Memo 1992-297; 1992 Tax Ct. Memo LEXIS 313; 63 T.C.M. (CCH) 3053;
May 19, 1992, Filed
Decision will be entered in accordance with respondent's computation under Rule 155.
Jerry W. Carlton and John F. Daum, for petitioners.
John Kent and Marlene Kristovich, for respondent.
PARR
PARR
SUPPLEMENTAL MEMORANDUM OPINION
PARR, Judge: These proceedings are under Rule 155. 1 The opinion of this Court, in which we found petitioners…
2Cases cited5 opinions
- Liodas v. SahadiCalifornia Supreme Court · 1977
- Stein v. CommissionerUnited States Tax Court · 1962
- Aggregates Associated, Inc. v. PackwoodCalifornia Supreme Court · 1962
- Patterson v. MisslerCalifornia Court of Appeal · 1965
- Maynard Hospital, Inc. v. CommissionerUnited States Tax Court · 1970
3Cited by1 opinion
- Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994