Legal Opinion
Rollins v. Commissioner
United States Tax Court
Decided December 30, 1993No. Docket Nos. 7673-76, 1518-77, 8200-77, 11119-77, 11864-77, 13848-79, 13209-80, 13210-80, 13211-80, 13212-80, 22950-81, 23449-81, 7971-82Unpublished
1Opinion of the Court
JOHN W. ROLLINS AND LINDA S. PRICKETT (FORMERLY LINDA S. ROLLINS), et al. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rollins v. Commissioner
Docket Nos. 7673-76, 1518-77, 8200-77, 11119-77, 11864-77, 13848-79, 13209-80, 13210-80, 13211-80, 13212-80, 22950-81, 23449-81, 7971-82
United States Tax Court
T.C. Memo 1993-643; 1993 Tax Ct. Memo LEXIS 659; 66 T.C.M. (CCH) 1869;
December 30, 1993, Filed
For petitioners: Johannes R. Krahmer, Thomas Reed Hunt, Jr., Edmond D. Johnson, and John S. McDaniel.
For respondent: Janet A. Engel and Joellyn R. Cattell.
DAWSON
DAWSON
MEMORANDUM FINDINGS…
2Cases cited44 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
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