Legal Opinion
Thomas E. Watts & Mary E. Watts v. Commissioner
United States Tax Court
Decided October 15, 2020No. 18882-13, 19973-13Unpublished
1Opinion of the Court
T.C. Memo. 2020-144
UNITED STATES TAX COURT THOMAS E. WATTS AND MARY E. WATTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* RW MANAGEMENT, LTD., JRW MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 18882-13, 19973-13. Filed October 15, 2020. David L. McGee, Marcus A. Huff, and William V. Linne, for petitioners. Clint J. Locke, Edwin B. Cleverdon, Horace Crump, and Nathaniel S. Pollock, for respondent. * This opinion supplements our previously filed opinion Watts v. Commissioner,
T.C. Memo. 2017-114, vacated and remanded,
2Cases cited8 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Merrill N. Bradley and John R. Murray v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
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