Legal Opinion

Hunter v. Comm'r

United States Tax Court

Decided March 23, 2004No. 9856-02UnpublishedCited by 1 opinion

1Opinion of the Court

THOMAS W. HUNTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hunter v. Comm'r

No. 9856-02

United States Tax Court

T.C. Memo 2004-81; 2004 Tax Ct. Memo LEXIS 84; 87 T.C.M. (CCH) 1143;

March 23, 2004, Filed

Order was entered granting petitioner's, and denying respondent's, motion to dismiss for lack of jurisdiction.

James David Leckrone, for petitioner.

Rebecca Dance Harris, for respondent.

Holmes, Mark V.

Mark V. Holmes

MEMORANDUM OPINION

HOLMES, Judge: In September 1998, petitioner Thomas Hunter moved from Gallatin to Hendersonville, Tennessee. He knew when he moved that the IRS was…

2Cases cited17 opinions

  1. Monge v. CommissionerUnited States Tax Court · 1989
  2. Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
  3. Pyo v. CommissionerUnited States Tax Court · 1984
  4. Abeles v. CommissionerUnited States Tax Court · 1988
  5. William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988

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

3Cited by1 opinion

  1. Damian K. Gregory & Shayla A. Gregory v. CommissionerUnited States Tax Court · 2019

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