Legal Opinion

Dixon v. Commissioner

United States Tax Court

Decided December 11, 1991No. Docket Nos. 9382-83, 16900-83; 17640-83, 19321-83; 4201-84, 15135-84; 15907-84, 31236-84; 40159-84, 22783-85; 30010-85, 30965-85; 30979-85, 29643-86UnpublishedCited by 4 opinions

1Opinion of the Court

JERRY R. AND PATRICIA A. DIXON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dixon v. Commissioner

Docket Nos. 9382-83, 16900-83; 17640-83, 19321-83; 4201-84, 15135-84; 15907-84, 31236-84; 40159-84, 22783-85; 30010-85, 30965-85; 30979-85, 29643-86.

United States Tax Court

T.C. Memo 1991-614; 1991 Tax Ct. Memo LEXIS 661; 62 T.C.M. (CCH) 1440; T.C.M. (RIA) 91614;

December 11, 1991, Filed

Dixon v. Commissioner, 90 T.C. 237, 1988 U.S. Tax Ct. LEXIS 15 (1988)

Decisions will be entered for the respondent in docket Nos. 9382-83, 16900-83, 17640-83, 19321-83, 4201-84, 15907-84,…

2Cases cited78 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Bixby v. CommissionerUnited States Tax Court · 1972

73 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Hongsermeier v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
  2. Dixon v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
  3. Dixon v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
  4. Henry F.K. Kersting Pacific Paradise, Inc. Atlas Funding Corporation v. United States of America,defendant-AppelleeCourt of Appeals for the Ninth Circuit · 2000

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