Legal Opinion

Bailey v. Commissioner

United States Tax Court

Decided February 5, 1992No. Docket Nos. 10193-78, 4505-82, 3781-85UnpublishedCited by 1 opinion

1Opinion of the Court

GUY B. BAILEY, JR. AND LOIS M. BAILEY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bailey v. Commissioner

Docket Nos. 10193-78, 4505-82, 3781-85

United States Tax Court

T.C. Memo 1992-72; 1992 Tax Ct. Memo LEXIS 77; 63 T.C.M. (CCH) 2000; T.C.M. (RIA) 92072;

February 5, 1992, Filed

Decisions will be entered in the amounts previously decided.

Peter L. Faber, Richard A. Levine, and Carlton M. Smith, for petitioners.

Gerald A. Thorpe, for respondent.

SCOTT

SCOTT

SUPPLEMENTAL MEMORANDUM OPINION

SCOTT, Judge: These cases were reassigned to Special Trial Judge John J. Pajak, pursuant…

2Cases cited10 opinions

  1. Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
  2. Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
  3. Law v. CommissionerUnited States Tax Court · 1986
  4. Bailey v. CommissionerUnited States Tax Court · 1988
  5. John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991

5 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Guy B. Bailey, Jr., Lois M. Bailey, Bernard B. Neuman, and Miriam Neuman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993

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