Legal Opinion
Shelton v. Commissioner
United States Tax Court
Decided August 4, 1988No. Docket Nos. 15983-86; 16083-86Unpublished
1Opinion of the Court
MAURICE D. AND MAUREEN SHELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BERNICE H. AND CAROL ANN FITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shelton v. Commissioner
Docket Nos. 15983-86; 16083-86.
United States Tax Court
T.C. Memo 1988-351; 1988 Tax Ct. Memo LEXIS 372; 55 T.C.M. (CCH) 1475; T.C.M. (RIA) 88351;
August 4, 1988.
James Allen Brown, for the petitioners.
Stephen C. Coen, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: These cases were assigned to Special Trial Judge Lee M. Galloway pursuant to the provisions of…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Luman v. CommissionerUnited States Tax Court · 1982
- Nielsen v. CommissionerUnited States Tax Court · 1986
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