Legal Opinion
Hay v. Commissioner
United States Tax Court
Decided July 20, 1992No. Docket Nos. 27785-89, 27786-89UnpublishedCited by 2 opinions
1Opinion of the Court
WILLIAM G. HAY AND KAREN L. HAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD F. HOLM AND DOROTHY L. HOLM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hay v. Commissioner
Docket Nos. 27785-89, 27786-891
United States Tax Court
T.C. Memo 1992-409; 1992 Tax Ct. Memo LEXIS 433; 64 T.C.M. (CCH) 228;
July 20, 1992, Filed
Decisions will be entered under Rule 155.
For Petitioners: Gerald W. Gray and David S. Nommay.
For Respondent: Shelleyanne W.L. Chang.
RUWE
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in petitioners'…
2Cases cited13 opinions
- Olson v. United StatesSupreme Court of the United States · 1934
- Stanley Works v. CommissionerUnited States Tax Court · 1986
- McGovern v. City of New YorkSupreme Court of the United States · 1913
- Symington v. CommissionerUnited States Tax Court · 1986
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2016
- Palmer Ranch Holdings LTD v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2016