Legal Opinion
Moody v. Commissioner
United States Tax Court
Decided May 2, 1995No. Docket Nos. 2566-88, 1659-89UnpublishedCited by 2 opinions
1Opinion of the Court
SHEARN MOODY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moody v. Commissioner
Docket Nos. 2566-88, 1659-89
United States Tax Court
T.C. Memo 1995-195; 1995 Tax Ct. Memo LEXIS 195; 69 T.C.M. (CCH) 2517; T.C.M. (RIA) 95195;
May 2, 1995, Filed
Decisions will be entered under Rule 155.
For petitioner: William R. Cousins, III, Joel N. Crouch, and Charles M. Meadows, Jr.
For respondent: Melanie R. Urban and David E. Whitcomb.
WRIGHT
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By timely notices of deficiency, respondent determined deficiencies in excise taxes pursuant to…
2Cases cited3 opinions
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Estate of Reis v. CommissionerUnited States Tax Court · 1986
- Larchmont Foundation, Inc. v. CommissionerUnited States Tax Court · 1979