Legal Opinion
Corby v. Commissioner
United States Tax Court
Decided March 26, 1980No. Docket No. 1892-76UnpublishedCited by 1 opinion
1Opinion of the Court
DONALD E. AND DARLA M. CORBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Corby v. Commissioner
Docket No. 1892-76.
United States Tax Court
T.C. Memo 1980-96; 1980 Tax Ct. Memo LEXIS 492; 40 T.C.M. (CCH) 21; T.C.M. (RIA) 80096;
March 26, 1980, Filed
Robert M. Tyle, for the petitioners.
William S. Miller, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…
2Cases cited12 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- Kean v. CommissionerUnited States Tax Court · 1968
- Lamphere v. CommissionerUnited States Tax Court · 1978
- Kinter v. United StatesCourt of Appeals for the Third Circuit · 1946
- Heyn v. CommissionerUnited States Tax Court · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James N. Gaunt & Lillian Gaunt v. CommissionerUnited States Tax Court · 2018