Legal Opinion

Coltman v. Commissioner

United States Tax Court

Decided March 21, 1991No. Docket Nos. 34415-86, 34536-86, 2551-87, 2727-87Unpublished

1Opinion of the Court

BERTRAM W. COLTMAN, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coltman v. Commissioner

Docket Nos. 34415-86, 34536-86, 2551-87, 2727-87

United States Tax Court

T.C. Memo 1991-127; 1991 Tax Ct. Memo LEXIS 146; 61 T.C.M. (CCH) 2207; T.C.M. (RIA) 91127;

March 21, 1991, Filed

Decisions will be entered under Rule 155.

Shelby H. Kanarish and Lawrence J. Lipsky, for the petitioner in docket Nos. 34415-86 and 2551-87.

Mark J. Unterberger, for the petitioner in docket Nos. 34536-86 and 2727-87.

J. Burk McNamara, Michael C. Whelan, and Steedly Young, for the respondent.

WHALEN,…

2Cases cited17 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Gould v. GouldSupreme Court of the United States · 1917
  3. United States v. MitchellSupreme Court of the United States · 1971
  4. Commissioner v. LesterSupreme Court of the United States · 1961
  5. Davis v. CommissionerUnited States Tax Court · 1983

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