Legal Opinion
Clark v. Commissioner
United States Tax Court
Decided March 4, 1981No. Docket No. 10703-80Unpublished
1Opinion of the Court
MARY H. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket No. 10703-80.
United States Tax Court
T.C. Memo 1981-102; 1981 Tax Ct. Memo LEXIS 642; 41 T.C.M. (CCH) 1049; T.C.M. (RIA) 81102;
March 4, 1981.
Mary H. Clark, pro se.
Elizabeth DePriest, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling to respondent's motion for summary judgment filed herein. After a review of the record, we agree with and adopt his…
2Cases cited11 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
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