Legal Opinion

Stamos v. Commissioner

United States Tax Court

Decided December 30, 1986No. Docket Nos. 3096-77, 8574-77, 8299-78, 6238-79Published

Certain language of the stipulation filed herein pertaining to findings of fact set forth in related State court opinions determined to be ambiguous and conditional and therefore such language must be disregarded. Respondent's motion for partial summary judgment based in part on such language is denied. Other issues decided.

1Opinion of the Court

Theodoros Stamos, Petitioner v. Commissioner of Internal Revenue, Respondent

Stamos v. Commissioner

Docket Nos. 3096-77, 8574-77, 8299-78, 6238-79

United States Tax Court

87 T.C. 1451; 1986 U.S. Tax Ct. LEXIS 1; 87 T.C. No. 83;

December 30, 1986, Filed

Certain language of the stipulation filed herein pertaining to findings of fact set forth in related State court opinions determined to be ambiguous and conditional and therefore such language must be disregarded. Respondent's motion for partial summary judgment based in part on such language is denied. Other issues decided.

Arthur Richenthal, for the…

2Cases cited21 opinions

  1. United States v. Theodore Duane McKinneyCourt of Appeals for the Fifth Circuit · 1985
  2. Nishman v. De MarcoAppellate Division of the Supreme Court of the State of New York · 1980
  3. Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
  4. Peter E. Blum and Robert S. Prather, Jr. v. Morgan Guaranty Trust Company of New YorkCourt of Appeals for the Eleventh Circuit · 1983
  5. Charles Fisher v. First Stamford Bank and Trust CompanyCourt of Appeals for the First Circuit · 1984

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