Legal Opinion
Briggs v. Commissioner
United States Tax Court
Decided December 18, 2000No. 5412-98; No. 5413-98Unpublished
1Opinion of the Court
FRANKLIN W. BRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JIMMY D. MORRIS AND SANDRA B. MORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Briggs v. Commissioner
No. 5412-98; No. 5413-98
United States Tax Court
T.C. Memo 2000-380; 2000 Tax Ct. Memo LEXIS 448; 80 T.C.M. (CCH) 870; T.C.M. (RIA) 54156;
December 18, 2000., Filed
Graydon W. Florence, Jr., for petitioners.
Mark S. Mesler and Pamela L. Mable, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM OPINION
THORNTON, JUDGE: These cases were consolidated for trial, briefing, and opinion. Respondent…
2Cases cited27 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. BoyleSupreme Court of the United States · 1985
- Sansone v. United StatesSupreme Court of the United States · 1965
- Dade Cty. Sch. Bd. v. Radio Station WQBASupreme Court of Florida · 1999
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