Legal Opinion
Shea v. Commissioner
United States Tax Court
Decided May 30, 2000No. 2860-96; No. 2861-96Unpublished
1Opinion of the Court
JAMES P. SHEA AND PATRICIA H. SHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CHRISTOPHER M. AND KIM A. SHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shea v. Commissioner
No. 2860-96; No. 2861-96
United States Tax Court
T.C. Memo 2000-179; 2000 Tax Ct. Memo LEXIS 217; 79 T.C.M. (CCH) 2112; T.C.M. (RIA) 53907;
May 30, 2000, Filed
Decisions will be entered for respondent.
Joseph Falcone, for petitioners.
Timothy S. Murphy, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, JUDGE: Respondent determined deficiencies in petitioners' Federal…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Beaver v. CommissionerUnited States Tax Court · 1970
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Whipple v. CommissionerSupreme Court of the United States · 1963
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