Legal Opinion
Clanton v. Commissioner
United States Tax Court
Decided August 24, 1995No. Docket No. 13602-93UnpublishedCited by 3 opinions
1Opinion of the Court
DONALD M. CLANTON AND ELIZABETH A. CLANTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clanton v. Commissioner
Docket No. 13602-93.
United States Tax Court
T.C. Memo 1995-416; 1995 Tax Ct. Memo LEXIS 414; 70 T.C.M. (CCH) 534;
August 24, 1995, Filed
Decision will be entered for respondent.
George W. Connelly, Jr., for petitioners.
Kendall Garbis, for respondent.
GOLDBERG, Special Trial Judge
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181 and 182. 1 Respondent determined deficiencies in petitioners' Federal…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cooper v. Comm'rUnited States Tax Court · 2015
- John v. Comm'rUnited States Tax Court · 2004
- THOMPSON v. COMMISSIONERUnited States Tax Court · 2003