Legal Opinion
Badell v. Commissioner
United States Tax Court
Decided September 26, 2000No. 14830-98, 14831-98Unpublished
1Opinion of the Court
PATRICK C. BADELL AND LILLIAN A. BADELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RONALD L. WILSON AND DONNA M. WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Badell v. Commissioner
No. 14830-98, 14831-98 1
United States Tax Court
T.C. Memo 2000-303; 2000 Tax Ct. Memo LEXIS 356; 80 T.C.M. (CCH) 422; T.C.M. (RIA) 54060;
September 26, 2000, Filed
Decisions will be entered under Rule 155.
Ronald L. Wilson, for petitioners.
Timothy S. Sinnott, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, JUDGE: Respondent determined…
2Cases cited20 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Wood v. CommissionerUnited States Tax Court · 1964
- Canelo v. CommissionerUnited States Tax Court · 1969
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