Sly v. Commissioner
United States Tax Court
Held: For purposes of clarification, and to a limited extent only, we amend the wording in our opinion in Sly v. Commissioner, T.C. Memo. 1989-385. In all other respects petitioners' motion to reconsider is denied.
1Opinion of the Court
DONA H. SLY AND JOANN E. SLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sly v. Commissioner
Docket No. 19030-87
United States Tax Court
T.C. Memo 1990-12; 1990 Tax Ct. Memo LEXIS 12; 58 T.C.M. (CCH) 1145; T.C.M. (RIA) 90012;
January 8, 1990
Held: For purposes of clarification, and to a limited extent only, we amend the wording in our opinion in Sly v. Commissioner, T.C. Memo. 1989-385. In all other respects petitioners' motion to reconsider is denied.
Michael G. Parham, for the petitioners.
Linda J. Wise, for the respondent.
WHITAKER
SUPPLEMENTAL MEMORANDUM OPINION
WHITAKER, Judge: By…
2Cases cited11 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Harper v. CommissionerUnited States Tax Court · 1970
- Reiff v. CommissionerUnited States Tax Court · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crawford v. CommissionerUnited States Tax Court · 1993