Legal Opinion
Ribb v. Commissioner
United States Tax Court
Decided August 16, 1988No. Docket No. 45510-85UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES E. RIBB AND MARY L. RIBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ribb v. Commissioner
Docket No. 45510-85.
United States Tax Court
T.C. Memo 1988-379; 1988 Tax Ct. Memo LEXIS 408; 55 T.C.M. (CCH) 1597; T.C.M. (RIA) 88379;
August 16, 1988
Randall S. Boyd, for the petitioners.
Stephen W. Brower and Helen T. Repsis, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This matter was assigned to Special Trial Judge Pate, for consideration and ruling pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of…
2Cases cited30 opinions
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- United States v. StewartSupreme Court of the United States · 1940
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Adler v. CommissionerUnited States Tax Court · 1985
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rosemary Eckersley and Estate of Dr. Franklin Ashley, Deceased, by Rosemary Ashley (Eckersley) v. United StatesCourt of Appeals for the Ninth Circuit · 1992