Legal Opinion

Jerry L. Keenan & Cynthia S. Keenan v. Commissioner

United States Tax Court

Decided May 3, 2018No. 8917-09Unpublished

1Opinion of the Court

T.C. Memo. 2018-60

UNITED STATES TAX COURT JERRY L. KEENAN AND CYNTHIA S. KEENAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8917-09. Filed May 3, 2018. Russell D. Stanaland, Ira B. Stechel, and Stefi N. George, for petitioners. Brian E. Derdowski, Jr., and Brian J. Bilheimer, for respondent. MEMORANDUM OPINION COHEN, Judge: This case is before the Court on remand from the Court of Appeals for the Ninth Circuit to consider petitioners’ motion to be relieved of a stipulation to be bound by the final decision rendered pursuant to our opinion in Curcio v. Commissioner,

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2Cases cited14 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  4. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  5. Marcello v. CommissionerUnited States Tax Court · 1964

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