Legal Opinion
Evinrude v. Commissioner
United States Tax Court
Decided October 8, 1980No. Docket No. 13135-79Unpublished
1Opinion of the Court
RALPH S. EVINRUDE and FRANCES L. EVINRUDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evinrude v. Commissioner
Docket No. 13135-79.
United States Tax Court
T.C. Memo 1980-454; 1980 Tax Ct. Memo LEXIS 129; 41 T.C.M. (CCH) 159; T.C.M. (RIA) 80454;
October 8, 1980, Filed
Thomas J. Donnelly, for petitioners.
Larry N. Johnson and Edward J. Roepsch, for respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing and disposition of petitioners' motion for summary judgment and respondent's motion…
2Cases cited3 opinions
- E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1977
- Constitution Pub. Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Laird v. United StatesDistrict Court, N.D. Georgia · 1975