Legal Opinion
Estate of Molever v. Commissioner
United States Tax Court
Decided December 30, 1992No. Docket No 24484-90UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF IRVING M. MOLEVER, DECEASED, AND JOY G. MOLEVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Molever v. Commissioner
Docket No 24484-90
United States Tax Court
T.C. Memo 1992-737; 1992 Tax Ct. Memo LEXIS 780; 64 T.C.M. (CCH) 1662;
December 30, 1992, Filed
Decision will be entered for Respondent.
For Petitioner: Jeffrey P. Molever.
For Respondent: Susan E. Seabrook.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in…
2Cases cited18 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Luman v. CommissionerUnited States Tax Court · 1982
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Clark v. Iowa Dept. of Revenue and FinanceSupreme Court of Iowa · 2002