Legal Opinion
Wright v. Commissioner
United States Tax Court
Decided June 23, 1994No. Docket No. 24124-89UnpublishedCited by 2 opinions
1Opinion of the Court
DARRELL A. WRIGHT AND PATRICIA S. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wright v. Commissioner
Docket No. 24124-89
United States Tax Court
T.C. Memo 1994-288; 1994 Tax Ct. Memo LEXIS 293; 67 T.C.M. (CCH) 3125;
June 23, 1994, Filed
Decision will be entered pursuant to Rule 155.
For petitioners: William W. Reid and Carl E. Kohlweck.
For respondent: Robin F. Kaufer.
COHEN, BUCKLEY
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. The Court agrees…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Cherin v. CommissionerUnited States Tax Court · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fidelity International Currency Advisor a Fund, LLC v. United StatesDistrict Court, D. Massachusetts · 2010
- Leblanc v. United StatesUnited States Court of Federal Claims · 2009