Legal Opinion
Parmenter v. Commissioner
United States Tax Court
Decided June 18, 1981No. Docket No. 14010-80Unpublished
1Opinion of the Court
ROBERT C. PARMENTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parmenter v. Commissioner
Docket No. 14010-80.
United States Tax Court
T.C. Memo 1981-299; 1981 Tax Ct. Memo LEXIS 440; 42 T.C.M. (CCH) 99; T.C.M. (RIA) 81299;
June 18, 1981.
Christina Burkholder and David W. Johnson, for respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing on respondent's motion for summary judgment. The Court agrees with and adopts his opinion which is set out below. 1
OPINION ON THE SPECIAL TRIAL…
2Cases cited5 opinions
- Hatfield v. CommissionerUnited States Tax Court · 1977
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1927
- Bateman v. CommissionerUnited States Board of Tax Appeals · 1936
- Coombs v. CommissionerUnited States Board of Tax Appeals · 1933