Legal Opinion
Dowell v. Commissioner
United States Tax Court
Decided November 20, 1980No. Docket No. 2150-75UnpublishedCited by 1 opinion
1Opinion of the Court
ALFONZO L. DOWELL and VIVIAN T. DOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dowell v. Commissioner
Docket No. 2150-75.
United States Tax Court
T.C. Memo 1980-515; 1980 Tax Ct. Memo LEXIS 70; 41 T.C.M. (CCH) 390; T.C.M. (RIA) 80515;
November 20, 1980, Filed
Stephen Jones,Julius M. Greisman, and Nancy S. Abramowitz, for the petitioners.
William D. Brackett, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: This case is on remand from the Court of Appeals for the Tenth Circuit. The circuit court, 614 F.2d 1263 (1980), reversing our decision in 68 T.C. 646 (1977),…
2Cases cited31 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
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3Cited by1 opinion
- Wiltgen v. United StatesDistrict Court, N.D. Iowa · 1992