Legal Opinion
Upchurch v. Comm'r
United States Tax Court
Decided August 2, 2010No. Docket Nos. 14827-07, 14959-07UnpublishedCited by 4 opinions
1Opinion of the Court
CARL M. UPCHURCH, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
BRUCE M. UPCHURCH, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Upchurch v. Comm'r
Docket Nos. 14827-07, 14959-07.
United States Tax Court
T.C. Memo 2010-169; 2010 Tax Ct. Memo LEXIS 203; 100 T.C.M. (CCH) 85;
August 2, 2010, Filed
Appropriate decisions will be entered.
Jonathan P. Decatorsmith, for petitioners.
H. Barton Thomas, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM OPINION
MORRISON, Judge: In notices of liability dated March 28, 2007, respondent Commissioner of Internal…
2Cases cited21 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Commissioner v. BanksSupreme Court of the United States · 2005
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Stein v. CommissionerUnited States Tax Court · 1962
16 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Rocky Mountain Holdings, Inc.District Court, E.D. Pennsylvania · 2011
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
- In Re Estate of Billy Hawk, Jr. v. Chambliss Bahner & Stophel, P.C.Court of Appeals of Tennessee · 2024
- Tricarichi v. Comm'rUnited States Tax Court · 2016