Legal Opinion
Wilkinson v. United States
District Court, W.D. North Carolina
Decided July 30, 1991No. C-C-89-307-PPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ROBERT D. POTTER, District Judge.
THIS MATTER came on for hearing before the undersigned on May 20, 1991 at Charlotte, North Carolina. Cecil M. Curtis, Esquire, represented the Plaintiff and Jon D. Pifer, Trial Attorney, Tax Division, U.S. Department of Justice, represented the Defendant.
FINDINGS OF FACT
1. Thomas A. Wilkinson, Jr., [hereinafter “taxpayer”], father of the Plaintiff in this action, operated a business identified as Realty Maintenance Services, Inc., a North Carolina Corporation, [hereinafter “RMS”] which during the years 1984 through 1986 experienced…
2Cases cited22 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Slodov v. United StatesSupreme Court of the United States · 1978
- Commissioner v. SternSupreme Court of the United States · 1958
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
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3Cited by3 opinions
- Thomas Hyll Funeral Home, Inc. v. BradfordDistrict Court, Virgin Islands · 2002
- Criner v. Comm'rUnited States Tax Court · 2003
- Premier Capital v. HandSuperior Court of Rhode Island · 2006