Legal Opinion
Chester v. Commissioner
United States Tax Court
Decided August 6, 1986No. Docket Nos. 14299-84, 14324-84, 14325-84, 14328-84, 14329-84, 15227-84, 15228-84, 15240-84, 15915-84, 15916-84, 15932-84, 15933-84, 20675-84, 22153-84, 22336-84UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT L. AND LEONA M. CHESTER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chester v. Commissioner
Docket Nos. 14299-84, 14324-84, 14325-84, 14328-84, 14329-84, 15227-84, 15228-84, 15240-84, 15915-84, 15916-84, 15932-84, 15933-84, 20675-84, 22153-84, 22336-84.
United States Tax Court
T.C. Memo 1986-355; 1986 Tax Ct. Memo LEXIS 253; 52 T.C.M. (CCH) 78; T.C.M. (RIA) 86355;
August 6, 1986.
Robert F. Hatfield, for the peltitioners.
Rebecca W. Wolfe and Deborah A. Butler, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: These cases were…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Dreicer v. CommissionerUnited States Tax Court · 1982
29 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Shelton v. CommissionerUnited States Tax Court · 1988