Legal Opinion

Barrash v. Commissioner

United States Tax Court

Decided December 2, 1987No. Docket No. 15873-86Unpublished

1Opinion of the Court

JAY M. BARRASH AND SANDRA BARRASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barrash v. Commissioner

Docket No. 15873-86.

United States Tax Court

T.C. Memo 1987-592; 1987 Tax Ct. Memo LEXIS 591; 54 T.C.M. (CCH) 1230; T.C.M. (RIA) 87592;

December 2, 1987.

Bruce Locke and George W. Connelly, Jr., for the petitioners.

Ana G. Cummings, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSON, Judge: The parties' cross motions to dismiss for lack of jurisdiction were assigned to Special Trial Judge Joan Seitz Pate1 for hearing, consideration and ruling thereon pursuant to the…

2Cases cited28 opinions

  1. United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
  2. Frieling v. CommissionerUnited States Tax Court · 1983
  3. Pyo v. CommissionerUnited States Tax Court · 1984
  4. United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
  5. Lifter v. CommissionerUnited States Tax Court · 1973

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