Legal Opinion
Munroe v. Commissioner
United States Tax Court
Decided February 7, 1991No. Docket No. 2236-90UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT A. MUNROE AND GERALDINE MUNROE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Munroe v. Commissioner
Docket No. 2236-90
United States Tax Court
T.C. Memo 1991-48; 1991 Tax Ct. Memo LEXIS 69; 61 T.C.M. (CCH) 1797; T.C.M. (RIA) 91048;
February 7, 1991, Filed
Decision will be entered for the respondent.
Robert A. Munroe, pro se.
Cathleen A. Jones, for the respondent.
COUVILLION, Special Trial Judge.
COUVILLION
MEMORANDUM OPINION
The petition in this case was filed pursuant to section 7463. 1 At trial, petitioners moved, under Rule 172(c), that the case be considered pursuant to section…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Strong v. CommissionerUnited States Tax Court · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Robert A. Munroe Geraldine Munroe v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992