Legal Opinion
Huddleston v. Commissioner
United States Tax Court
Decided March 29, 1994No. Docket No. 20536-90Unpublished
1Opinion of the Court
ALBERT J. HUDDLESTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Huddleston v. Commissioner
Docket No. 20536-90.
United States Tax Court
T.C. Memo 1994-131; 1994 Tax Ct. Memo LEXIS 139; 67 T.C.M. (CCH) 2521;
March 29, 1994, Filed
Albert J. Huddleston, pro se.
Susan Smith Canavello, for respondent.
SWIFT
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: This matter is before the Court on the parties' cross-motions for summary judgment. 1
The issue raised by the parties in their cross-motions for summary judgment is whether petitioner is personally liable as a fiduciary under section 6901 with respect…
2Cases cited13 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Marshall v. CommissionerUnited States Tax Court · 1985
- Huddleston v. CommissionerUnited States Tax Court · 1993
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