Legal Opinion

Joly v. Commissioner

United States Tax Court

Decided October 5, 1998No. Tax Ct. Dkt. No. 5985-97UnpublishedCited by 6 opinions

1Opinion of the Court

J. MICHAEL JOLY AND BONNIE B. JOLY, JODY STEVEN JOLY, AND DAVID ANDREW JOLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joly v. Commissioner

Tax Ct. Dkt. No. 5985-97

United States Tax Court

T.C. Memo 1998-361; 1998 Tax Ct. Memo LEXIS 359; 76 T.C.M. (CCH) 633; T.C.M. (RIA) 98361;

October 5, 1998, Filed

Decision will be entered under Rule 155.

Stephen J. Neubeck, for respondent.

J. Michael Joly and Jody Steven Joly, pro se.

DINAN, SPECIAL TRIAL JUDGE.

DINAN

MEMORANDUM OPINION

DINAN, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180,…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
  3. Bixby v. CommissionerUnited States Tax Court · 1972
  4. National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
  5. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949

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3Cited by6 opinions

  1. David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
  2. Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001
  3. Jarrett v. Comm'rUnited States Tax Court · 2008
  4. Sean Mcalary Ltd, Inc. v. CommissionerUnited States Tax Court · 2013
  5. Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001

1 more not listed; retrieve them via the Exa API.

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