Stratton v. Commissioner
United States Tax Court
Respondent's motion for reconsideration of opinion granted and decided as to one item in the net worth plus nondeductible expenditures computation for the year 1958.
1Opinion of the Court
supplemental opinion
Beuce, Judge:
On February 12,1970, we filed our original opinion in this case, 54 T.C. 255.
On March 18, 1970, respondent, pursuant to Rule 19(/) of this Court’s Rules of Practice, filed a motion for special leave to file a motion for reconsideration of opinion lodged on the same date. On March 25, 1970, the motion for special leave was granted and the motion for reconsideration was filed. The latter motion was calendared for hearing at Washington, D.C., on April 29,1970.
On April 27, 1970, counsel for petitioners filed “Petitioners’ objections to respondent’s motion for…
2Cases cited6 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Bennett v. CommissionerUnited States Tax Court · 1958
- Parsons v. CommissionerUnited States Tax Court · 1964
- Sunbrock v. CommissionerUnited States Tax Court · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Colestock v. CommissionerUnited States Tax Court · 1994
- Howard v. United States (In Re Howard)United States Bankruptcy Court, M.D. Florida · 1994
- Graham v. Internal Revenue Service (In Re Graham)United States Bankruptcy Court, E.D. Pennsylvania · 1989
- Mobley v. CommissionerUnited States Tax Court · 1993
32 more not listed; retrieve them via the Exa API.