Legal Opinion

Malmstedt v. Commissioner

United States Tax Court

Decided April 10, 1979No. Docket No. 4647-71, 4649-71Unpublished

1Opinion of the Court

Margaret E. Johnson Malmstedt, et al., Petitioner v. Commissioner of Internal Revenue, Respondent.

Malmstedt v. Commissioner

Docket No. 4647-71, 4649-71.

United States Tax Court

1979 Tax Ct. Memo LEXIS 389; 38 T.C.M. (CCH) 903; T.C.M. (RIA) 79901;

April 10, 1979, Filed

STERRETT

Memorandum Sur Order

STERRETT, Judge: On January 8, 1979 respondent filed a Motion for Leave to File Amendment to Answer, and Amendment to Answer for each of docket Nos. 4647-71 and 4649-71. Also on January 8, 1979 respondent filed Respondent's Memorandum on Remand with Computations. Respondent's Memorandum on Remand raised…

2Cases cited9 opinions

  1. Arrowsmith v. CommissionerSupreme Court of the United States · 1952
  2. Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
  3. Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935
  4. R. O'Dell & Sons Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1948
  5. Commissioner of Internal Revenue v. RayCourt of Appeals for the Seventh Circuit · 1937

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