Legal Opinion

Hickey v. Comm'r

United States Tax Court

Decided July 28, 2005No. Nos. 9582-04, 9592-04, 9703-04, 10519-04Unpublished

1Opinion of the Court

PATRICK CARLIN HICKEY, 1 ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hickey v. Comm'r

Nos. 9582-04, 9592-04, 9703-04, 10519-04

United States Tax Court

T.C. Memo 2005-189; 2005 Tax Ct. Memo LEXIS 190; 90 T.C.M. (CCH) 122;

July 28, 2005, Filed

Hickey v. United States, 92 Fed. Appx. 317, 2004 U.S. App. LEXIS 5371 (2004)

Petitioners' motion denied.

Robert P. Gettys, for petitioner Sharon JoAnn Hickey.

Louis H. Hill, for respondent.

Laro, David

DAVID LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioners petitioned the Court to redetermine certain determinations made by…

2Cases cited18 opinions

  1. Ashe v. SwensonSupreme Court of the United States · 1970
  2. United States v. Florence L. PetersCourt of Appeals for the Seventh Circuit · 1998
  3. Ferdinand Hammer v. Immigration and Naturalization ServiceCourt of Appeals for the Sixth Circuit · 1999
  4. Holloway Construction Co. v. United States Department of LaborCourt of Appeals for the Sixth Circuit · 1990
  5. Estate of Ming v. CommissionerUnited States Tax Court · 1974

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