Legal Opinion
O'Sullivan v. Commissioner
United States Tax Court
Decided August 18, 1994No. Docket No. 30571-88UnpublishedCited by 1 opinion
1Opinion of the Court
BRIAN J. O'SULLIVAN AND LESLIE J. O'SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Sullivan v. Commissioner
Docket No. 30571-88
United States Tax Court
T.C. Memo 1994-395; 1994 Tax Ct. Memo LEXIS 408; 68 T.C.M. (CCH) 407; 94-2 U.S. Tax Cas. (CCH) P47,957;
August 18, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: John W. Sunnen.
For respondent: Patrick W. Lucas and Michael R. McMahon.
DAWSON
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b)(4) and rules 180,…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Levine v. Comm'rUnited States Tax Court · 2017