Legal Opinion
Gary Pinkston & Janice Pinkston v. Commissioner
United States Tax Court
Decided April 13, 2020No. 11642-18Unpublished
1Opinion of the Court
T.C. Memo. 2020-44
UNITED STATES TAX COURT GARY PINKSTON AND JANICE PINKSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11642-18. Filed April 13, 2020. John H. Dies, Steven T. Miller, Jefferson H. Read, John J. McGregor, Lisa M. Mahlum, Matthew S. Reddington, and Matthew S. Spradling, for petitioners. Nicholas R. Rosado and Michael Skeen, for respondent. MEMORANDUM OPINION LAUBER, Judge: Currently before the Court is petitioners’ motion for par- tial summary judgment concerning their Federal income tax liability for 2012. Petitioners in 2003 and 2010 acquired…
2Cases cited20 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Wayne Bolt & Nut Co. v. CommissionerUnited States Tax Court · 1989
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