Legal Opinion
Graves v. Commissioner
United States Tax Court
Decided March 31, 1981No. Docket No. 5154-80UnpublishedCited by 1 opinion
1Opinion of the Court
BRUCE B. GRAVES and RUTH K. GRAVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Graves v. Commissioner
Docket No. 5154-80.
United States Tax Court
T.C. Memo 1981-154; 1981 Tax Ct. Memo LEXIS 588; 41 T.C.M. (CCH) 1204; T.C.M. (RIA) 81154;
March 31, 1981.
Bruce B. Graves and Ruth K. Graves, pro se.
Larry D. Anderson, for the respondent.
PARKER
MEMORANDUM OPINION
PARKER, Judge: This matter is before the Court on respondent's motion for judgment on the pleadings, filed September 29, 1980, pursuant to Rule 120, Tax Court Rules of Practice and Procedure.1 Respondent filed a memorandum brief…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Muste v. CommissionerUnited States Tax Court · 1961
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985