Legal Opinion

Charlson v. Commissioner

United States Tax Court

Decided February 28, 2001No. 12840-99; No. 12905-99Unpublished

1Opinion of the Court

REGINALD AND RONDA CHARLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, GREAT AMERICAN STAGELINE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Charlson v. Commissioner

No. 12840-99; No. 12905-99

United States Tax Court

T.C. Memo 2001-52; 2001 Tax Ct. Memo LEXIS 66; 81 T.C.M. (CCH) 1251; T.C.M. (RIA) 54262;

February 28, 2001, Filed

Decisions will be entered under Rule 155.

Reginald and Ronda Charlson, pro sese in docket No. 12840-99.

Reginald Charlson (an officer), for petitioner in docket No. 12905-99.

Linette B. Angelastro, for respondent.

Foley, B. Maurice

FOLEY

MEM…

2Cases cited6 opinions

  1. Borchers v. CommissionerUnited States Tax Court · 1990
  2. Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
  3. Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
  4. Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
  5. William F. Owen, Jr. Gretchen K. Owen v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989

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