Legal Opinion
Brock v. Commissioner
United States Tax Court
Decided December 4, 1989No. 22413-86; 26201-86; 29998-86; 34227-86; 21731-87UnpublishedCited by 3 opinions
1Opinion of the Court
ANDREW BROCK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brock v. Commissioner
Docket Nos. 20145-85; 20318-85; 21799-85; 866-86;2
22413-86; 26201-86; 29998-86; 34227-86; 21731-87
United States Tax Court
T.C. Memo 1989-641; 1989 Tax Ct. Memo LEXIS 641; 58 T.C.M. (CCH) 826; T.C.M. (RIA) 89641;
December 4, 1989
Declan J. O'Donnell, for the petitioners.
J. Anthony Hoefer, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case was assigned to Chief Special Trial Judge Marvin F. Peterson pursuant to section 7443A(b) of the Code 3 and Rules 180, 181,…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
- Higgins v. SmithSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
18 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Edwin C. Kubler, Jr. And Betty Kubler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Olsen v. CIRCourt of Appeals for the Tenth Circuit · 2022