Legal Opinion

Scott v. Commissioner

United States Tax Court

Decided May 16, 1988No. Docket Nos. 5534-87; 7672-87Unpublished

1Opinion of the Court

MARLENE A. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LINZY SCOTT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Scott v. Commissioner

Docket Nos. 5534-87; 7672-87.

United States Tax Court

T.C. Memo 1988-215; 1988 Tax Ct. Memo LEXIS 243; 55 T.C.M. (CCH) 856; T.C.M. (RIA) 88215;

May 16, 1988.

Edward W. Bowen, Jr., for petitioner Marlene A. Scott.

Cheryl Shaw and Robert J. Hipple, for petitioner Linzy Scott, Jr.

Mark Mesler and Bonnie L. Cameron, for the respondent.

WILLIAMS

MEMORANDUM FINDINGS OF FACT AND OPINION

WILLIAMS, Judge: By separate notices of…

2Cases cited5 opinions

  1. Labay v. CommissionerUnited States Tax Court · 1970
  2. Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
  3. McGuire v. CommissionerUnited States Tax Court · 1981
  4. Olster v. CommissionerUnited States Tax Court · 1982
  5. Bernard v. CommissionerUnited States Tax Court · 1986

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