Legal Opinion
Joly v. Commissioner
United States Tax Court
Decided August 23, 1995No. Docket No. 16381-94UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT E. JOLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Joly v. Commissioner
Docket No. 16381-94.
United States Tax Court
T.C. Memo 1995-413; 1995 Tax Ct. Memo LEXIS 410; 70 T.C.M. (CCH) 513;
August 23, 1995, Filed
Decision will be entered under Rule 155.
Audrey J. Orlando, for petitioner.
Debra Moe and Ewan Purkiss, for respondent.
ARMEN, Special Trial Judge
ARMEN
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioners' Federal income tax for…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. FlowersSupreme Court of the United States · 1946
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Joseph v. CommissionerUnited States Tax Court · 1997
- Tiller v. Comm'rUnited States Tax Court · 2017