Legal Opinion
O'Neill v. Commissioner
United States Tax Court
Decided February 28, 1985No. Docket Nos. 18045-80, 29097-82Unpublished
1Opinion of the Court
JOHN H. O'NEILL and MARILYN S. O'NEILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Neill v. Commissioner
Docket Nos. 18045-80, 29097-82.
United States Tax Court
T.C. Memo 1985-92; 1985 Tax Ct. Memo LEXIS 539; 49 T.C.M. (CCH) 850; T.C.M. (RIA) 85092;
February 28, 1985.
Edward B. Simpson, for the petitioners.
Edward I. Kaplan, for the respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: These consolidated cases were assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d), and General Order No. 8, 81…
2Cases cited12 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Allen v. CommissionerUnited States Tax Court · 1979
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