Legal Opinion

Pollard v. Commissioner

United States Tax Court

Decided October 4, 1984No. Docket Nos. 9634-78, 12467-79, 13797-79, 5137-80, 5209-80, 11203-80, 11204-80, 11326-80, 11557-80, 12091-80, 15293-80, 15294-80, 3329-81, 7482-81, 25426-81, 25428-81, 25496-81, 25610-81, 25615-81, 7530-82, 12738-82, 19015-82, 19263-82, 19272-82, 19281-82, 19285-82, 19291-82, 19833-82, 19887-82, 1945-83, 2042-83, 2138-83, 2178-83UnpublishedCited by 1 opinion

1Opinion of the Court

ERIC A. POLLARD, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pollard v. Commissioner

Docket Nos. 9634-78, 12467-79, 13797-79, 5137-80, 5209-80, 11203-80, 11204-80, 11326-80, 11557-80, 12091-80, 15293-80, 15294-80, 3329-81, 7482-81, 25426-81, 25428-81, 25496-81, 25610-81, 25615-81, 7530-82, 12738-82, 19015-82, 19263-82, 19272-82, 19281-82, 19285-82, 19291-82, 19833-82, 19887-82, 1945-83, 2042-83, 2138-83, 2178-83.

United States Tax Court

T.C. Memo 1984-536; 1984 Tax Ct. Memo LEXIS 137; 48 T.C.M. (CCH) 1303; T.C.M. (RIA) 84536;

October 4, 1984.

Lee Boothby, for the…

2Cases cited19 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Helvering v. CliffordSupreme Court of the United States · 1940
  4. Lucas v. EarlSupreme Court of the United States · 1930
  5. Helvering v. HorstSupreme Court of the United States · 1940

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3Cited by1 opinion

  1. Mottahedeh v. Comm'rUnited States Tax Court · 2014

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