Legal Opinion
Blount v. Commissioner
United States Tax Court
Decided December 2, 1993No. Docket No. 3588-93Unpublished
1Opinion of the Court
FLORENCE T. BLOUNT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blount v. Commissioner
Docket No. 3588-93
United States Tax Court
T.C. Memo 1993-568; 1993 Tax Ct. Memo LEXIS 579; 66 T.C.M. (CCH) 1465;
December 2, 1993, Filed
An appropriate order will be issued denying petitioner's motion for summary judgement.
For petitioner: William F. Drew, Jr.
For respondent: Ross A. Rowley.
KORNER
KORNER
MEMORANDUM OPINION
KORNER, Judge: In this case, petitioner filed a motion for summary judgment, opposed by respondent, and the matter, after briefing and argument, is before the Court in that posture.
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2Cases cited10 opinions
- Annette Heyman v. Commerce and Industry Insurance CompanyCourt of Appeals for the Second Circuit · 1975
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Griffith v. CommissionerUnited States Tax Court · 1961
- Blum v. HigginsCourt of Appeals for the Second Circuit · 1945
- John E. Byrne and Nellie A. Byrne v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
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