Legal Opinion
Belshee v. Commissioner
United States Tax Court
Decided November 17, 1999No. 2912-99Unpublished
1Opinion of the Court
REESE B. BELSHEE, JR. AND BETTY J. BELSHEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Belshee v. Commissioner
No. 2912-99
United States Tax Court
T.C. Memo 1999-380; 1999 Tax Ct. Memo LEXIS 435; 78 T.C.M. (CCH) 813;
November 17, 1999, Filed
An order of dismissal and decision will be entered.
D. Alden Newland, for petitioners.
William J. Gregg, for respondent.
Panuthos, Peter J.
PANUTHOS
MEMORANDUM OPINION
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE: This matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted. The issue for…
2Cases cited4 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Department of the Army v. Blue Fox, Inc.Supreme Court of the United States · 1999
- Ball v. CommissionerUnited States Tax Court · 1995
- Estate of Gillespie v. CommissionerUnited States Tax Court · 1994