Legal Opinion
Marshall v. Commissioner
United States Tax Court
Decided February 3, 1992No. Docket No. 17454-89UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID W. MARSHALL AND MARGARET COLE MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Marshall v. Commissioner
Docket No. 17454-89
United States Tax Court
T.C. Memo 1992-65; 1992 Tax Ct. Memo LEXIS 70; 63 T.C.M. (CCH) 1976; T.C.M. (RIA) 92065;
February 3, 1992, Filed
Decisions will be entered under Rule 155.
Leonard Leighton, for the petitioners.
Derek B. Matta, for the respondent.
PATE
PATE
MEMORANDUM FINDINGS OF FACTS AND OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined…
2Cases cited8 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Stolk v. CommissionerUnited States Tax Court · 1963
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Rink v. CommissionerUnited States Tax Court · 1969
- Fountain v. CommissionerUnited States Tax Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wakefield v. Comm'rUnited States Tax Court · 2015