Legal Opinion
Powers v. Commissioner
United States Tax Court
Decided September 29, 1986No. Docket Nos. 7766-81, 719-82UnpublishedCited by 1 opinion
1Opinion of the Court
M. LANE POWERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powers v. Commissioner
Docket Nos. 7766-81, 719-82.
United States Tax Court
T.C. Memo 1986-494; 1986 Tax Ct. Memo LEXIS 122; 52 T.C.M. (CCH) 710; T.C.M. (RIA) 86494;
September 29, 1986.
Robert I. White, for the petitioner.
David W. Johnson, for the respondent.
CLAPP
MEMORANDUM OPINION
CLAPP, Judge: These consolidated cases are before the Court on Cross-Motions for Partial Summary Judgment pursuant to Rule 121. 1 The issue raised in both motions is whether petitioner, as a matter of law, made an irrevocable election pursuant to…
2Cases cited5 opinions
- John H. Young and Carolyn J. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Valdes v. CommissionerUnited States Tax Court · 1973
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Young v. CommissionerUnited States Tax Court · 1984
- Bankers & Farmers Life Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1981
3Cited by1 opinion
- BranumUnited States Tax Court · 1993