Legal Opinion
De Wailly v. Commissioner
United States Tax Court
Decided March 9, 1976No. Docket Nos. 900-74, 1215-74UnpublishedCited by 3 opinions
1Opinion of the Court
HAROLD L. DeWAILLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ROSEMARY DeWAILLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Wailly v. Commissioner
Docket Nos. 900-74, 1215-74.
United States Tax Court
T.C. Memo 1976-71; 1976 Tax Ct. Memo LEXIS 332; 35 T.C.M. (CCH) 321; T.C.M. (RIA) 760071;
March 9, 1976, Filed
F. Kelleher Riess and Jerome J. Reso, Jr., for the petitioner in Docket No. 900-74.
Harry A. Nowalsky and Lawrence J. Fritz, for the petitioner in Docket No. 1215-74.
R. Travis Douglas, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent…
2Cases cited14 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Bernhardt v. BernhardtSupreme Court of Louisiana · 1973
- Johnson v. CommissionerUnited States Tax Court · 1966
- Wright v. WrightSupreme Court of Louisiana · 1938
- Segal v. CommissionerUnited States Tax Court · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Gordon v. CommissionerUnited States Tax Court · 1978
- Colleen C. Cheramie v. CommissionerUnited States Tax Court · 2013
- Gordon v. CommissionerUnited States Tax Court · 1978