Legal Opinion
Holland v. Comm'r
United States Tax Court
Decided August 29, 2013No. Docket No. 16537-12LUnpublished
1Opinion of the Court
DAVID EDGAR HOLLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Holland v. Comm'r
Docket No. 16537-12L
United States Tax Court
T.C. Memo 2013-205; 2013 Tax Ct. Memo LEXIS 212; 106 T.C.M. (CCH) 220;
August 29, 2013, Filed
An appropriate order will be issued granting respondent's motion, and decision will be entered for respondent.
David Edgar Holland, Pro se.
Jonathan E. Behrens, for respondent.
RUWE, Judge.
RUWE
MEMORANDUM OPINION
RUWE, Judge: This matter is before the Court on respondent's motion for summary judgment (motion) pursuant to Rule 121. 1 Respondent contends that no genuine…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Lunsford v. Comm'rUnited States Tax Court · 2001
12 more not listed; retrieve them via the Exa API.