Legal Opinion
Grilliot v. Commissioner
United States Tax Court
Decided March 3, 1981No. Docket No. 10411-80Unpublished
1Opinion of the Court
LOUIS R. GRILLIOT AND KATHLEEN M. GRILLIOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grilliot v. Commissioner
Docket No. 10411-80.
United States Tax Court
T.C. Memo 1981-100; 1981 Tax Ct. Memo LEXIS 643; 41 T.C.M. (CCH) 1045; T.C.M. (RIA) 81100;
March 3, 1981.
Louis R. Grilliot and Kathleen M. Grilliot, pro se.
Jane T. Dickinson and Christina Burkholder, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Speical Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion for summary judgment filed…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Cupp v. CommissionerUnited States Tax Court · 1975
- Roberts v. CommissionerUnited States Tax Court · 1974
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