Legal Opinion

Nason v. Commissioner

United States Tax Court

Decided July 21, 1986No. Docket No. 10796-77UnpublishedCited by 1 opinion

1Opinion of the Court

CAROLE L. NASON a/k/a CAROLE L. BALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nason v. Commissioner

Docket No. 10796-77.

United States Tax Court

T.C. Memo 1986-297; 1986 Tax Ct. Memo LEXIS 310; 51 T.C.M. (CCH) 1455; T.C.M. (RIA) 86297;

July 21, 1986.

Arnold Ostwald, for the petitioner.

Harvey S. Sander, for the respondent.

WILBUR

MEMORANDUM OPINION

WILBUR, Judge: This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1

Respondent determined that Carole L. Nason, a/k/a Carole L. Bales (petitioner…

2Cases cited13 opinions

  1. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  2. Annette Heyman v. Commerce and Industry Insurance CompanyCourt of Appeals for the Second Circuit · 1975
  3. Shiosaki v. CommissionerUnited States Tax Court · 1974
  4. Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
  5. Hoeme v. CommissionerUnited States Tax Court · 1974

8 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. United States v. RinglingDistrict Court, D. South Dakota · 2019

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