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