Legal Opinion
Caldwell v. Commissioner
United States Tax Court
Decided July 22, 1986No. Docket No. 41311-84Unpublished
1Opinion of the Court
KENNETH C. CALDWELL AND BRENDA S. CALDWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Caldwell v. Commissioner
Docket No. 41311-84.
United States Tax Court
T.C. Memo 1986-301; 1986 Tax Ct. Memo LEXIS 306; 51 T.C.M. (CCH) 1470; T.C.M. (RIA) 86301;
July 22, 1986.
Kenneth C. Caldwell, pro se.
Terry L. Zabel, for the respondent.
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1
The parties have submitted a stipulation of facts. The stipulation of facts and attached exhibits are incorporated herein by…
2Cases cited5 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Wing v. CommissionerUnited States Tax Court · 1983
- Donigan v. CommissionerUnited States Tax Court · 1977
- Peach v. CommissionerUnited States Tax Court · 1985
- Olson v. CommissionerUnited States Tax Court · 1983