Legal Opinion
Lemon v. Comm'r
United States Tax Court
Decided November 21, 2007No. 8412-04UnpublishedCited by 1 opinion
1Opinion of the Court
ZELLARD AND CHERYL D. LEMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lemon v. Comm'r
No. 8412-04
United States Tax Court
T.C. Memo 2007-345; 2007 Tax Ct. Memo LEXIS 357; 94 T.C.M. (CCH) 492;
November 21, 2007, Filed
Larry D. Harvey, for petitioners.
Randall L. Preheim, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 After a concession, 2 the sole issue for decision is whether petitioners can exclude from income wages earned during 2000 and 2001 from…
2Cases cited9 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Specking v. Comm'rUnited States Tax Court · 2001
- Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lemon v. Comm'rUnited States Tax Court · 2008