Legal Opinion
Manning v. Commissioner
United States Tax Court
Decided May 5, 1980No. Docket No. 1915-76UnpublishedCited by 1 opinion
1Opinion of the Court
SIDNEY J. AND ANN B. MANNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Manning v. Commissioner
Docket No. 1915-76.
United States Tax Court
T.C. Memo 1980-159; 1980 Tax Ct. Memo LEXIS 429; 40 T.C.M. (CCH) 298; T.C.M. (RIA) 80159;
May 5, 1980, Filed
Robert M. Tyle, for the petitioners.
William J. Neild, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. OwensSupreme Court of the United States · 1939
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Kean v. CommissionerUnited States Tax Court · 1968
- Lamphere v. CommissionerUnited States Tax Court · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James N. Gaunt & Lillian Gaunt v. CommissionerUnited States Tax Court · 2018