Legal Opinion
MOORE v. COMMISSIONER
United States Tax Court
Decided November 27, 2001No. 11675-00LUnpublished
1Opinion of the Court
BARRY L. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MOORE v. COMMISSIONER
No. 11675-00L
United States Tax Court
T.C. Memo 2001-305; 2001 Tax Ct. Memo LEXIS 343; 82 T.C.M. (CCH) 930; T.C.M. (RIA) 54550;
November 27, 2001, Filed.An appropriate order will be issued granting respondent's Motion for Partial Summary Judgment, as supplemented.
E. Kenneth Wall, for petitioner.
Taylor Cortright, for respondent.
Armen, Robert N., Jr.
ARMEN
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court on respondent's Motion for Partial Summary Judgment, as supplemented,…
2Cases cited13 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
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