Legal Opinion
Jackson v. Commissioner
United States Tax Court
Decided January 24, 1983No. Docket No. 7500-81Unpublished
1Opinion of the Court
RUDOLPH C. and N. SHARON JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jackson v. Commissioner
Docket No. 7500-81.
United States Tax Court
T.C. Memo 1983-41; 1983 Tax Ct. Memo LEXIS 745; 45 T.C.M. (CCH) 569; T.C.M. (RIA) 83041;
January 24, 1983.
Rudolph C. Jackson and N. Sharon Jackson, pro se.
John B. Franklin and Robert T. Hollohan, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's Motion for Summary Judgment filed herein. After a…
2Cases cited3 opinions
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Gordon v. CommissionerUnited States Tax Court · 1980
- Mason v. CommissionerUnited States Tax Court · 1982