Legal Opinion
Brooks v. Commissioner
United States Tax Court
Decided January 11, 1984No. Docket No. 30194-82Unpublished
1Opinion of the Court
ROBERT T. BROOKS AND PAMELA H. BROOKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brooks v. Commissioner
Docket No. 30194-82.
United States Tax Court
T.C. Memo 1984-20; 1984 Tax Ct. Memo LEXIS 647; 47 T.C.M. (CCH) 895; T.C.M. (RIA) 84020;
January 11, 1984.
J. H. Wegge, for the petitioners.
Darren Larsen, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: This case was assigned to Special Trial Judge Daniel J. Dinan for hearing on respondent's motion to dismiss for lack of jurisdiction. The Court agrees with and adopts his Opinion, which is set forth…
2Cases cited12 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- McQuiston v. CommissionerUnited States Tax Court · 1982
- Budlong v. CommissionerUnited States Tax Court · 1972
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
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