Thompson v. Comm'r
United States Tax Court
1Opinion of the Court
CLAUDE S. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thompson v. Comm'r
Docket No. 7669-11L
United States Tax Court
T.C. Memo 2012-87; 2012 Tax Ct. Memo LEXIS 88; 103 T.C.M. (CCH) 1470;
March 26, 2012, Filed
An appropriate order and decision will be entered for respondent.
Douglas Bradley Walsh, for petitioner.
Beth A. Nunnink, for respondent.
WELLS, Judge.
WELLS
MEMORANDUM OPINION
WELLS, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 We must decide whether respondent's Appeals Office abused its discretion when it upheld…
2Cases cited13 opinions
- 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
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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