Legal Opinion
Butts v. Commissioner
United States Tax Court
Decided October 18, 1993No. Docket No. 18289-92UnpublishedCited by 5 opinions
1Opinion of the Court
DAN P. AND CYNTHIA D. BUTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Butts v. Commissioner
Docket No. 18289-92
United States Tax Court
T.C. Memo 1993-478; 1993 Tax Ct. Memo LEXIS 487; 66 T.C.M. (CCH) 1041;
October 18, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: V. Jean Owens.
For respondent: J. Scot Simpson.
PETERSON
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Simpson v. CommissionerUnited States Tax Court · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Albert and Helen R. Ware v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
- Butts v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Lockett v. Allstate InsuranceDistrict Court, M.D. Georgia · 2005
- Stern v. United StatesDistrict Court, E.D. New York · 1996