Legal Opinion
James C. Nelson v. Commissioner
United States Tax Court
Decided June 10, 2020No. 27313-13, 27321-13Unpublished
1Opinion of the Court
T.C. Memo. 2020-81
UNITED STATES TAX COURT JAMES C. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MARY P. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 27313-13, 27321-13.1 Filed June 10, 2020. Bradley G. Korell, Todd A. Kraft, Rachael E. Rubenstein, Farley P. Katz, and Theodore J. Wu, for petitioners. Bryan J. Dotson and Sheila R. Pattison, for respondent. 1 On July 14, 2014, we consolidated these cases for trial, briefing, and opinion. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In these consolidated cases respondent…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Burnet v. GuggenheimSupreme Court of the United States · 1933
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