Legal Opinion
SMITH v. COMMISSIONER
United States Tax Court
Decided August 21, 1991No. Docket No. 22184-89Unpublished
1Opinion of the Court
BOBBY M. & KAY C. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SMITH v. COMMISSIONER
Docket No. 22184-89
United States Tax Court
T.C. Memo 1991-412; 1991 Tax Ct. Memo LEXIS 433; 62 T.C.M. (CCH) 573; T.C.M. (RIA) 91412;
August 21, 1991, Filed
S. Dennis Joiner, for the petitioners.
Helen C. T. Smith, for the respondent.
PARKER, Judge.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
This case is before us on petitioners' motion to enforce settlement, filed on January 11, 1991. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect…
2Cases cited11 opinions
- United States v. ITT Continental Baking Co.Supreme Court of the United States · 1975
- United States v. Armour & Co.Supreme Court of the United States · 1971
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Dolan v. CommissionerUnited States Tax Court · 1965
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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